2007 (4) TMI 139 - AT - Service Tax

Valuation(Service tax) - Revenue contended that godown rent, establishment expenses, incentives, STD call charges to be included in the taxable services - Held that revenue contention was not correct and set aside

Summary

The appeal challenges the inclusion of various elements in the value of taxable service by the Order-in-Appeal. The appellants argued that similar cases and official clarifications support their position. The Tribunal, noting precedents and official communications, set aside the impugned order, ruling in favor of the appellants.