Materials and consumables used in repair services includible in - TopicsExpress

Materials and consumables used in repair services includible in value of services; liable to ST ST: In case of rebuilding of old worn out rollers, liners, types and old worn out components of cement plants, steel plants, thermal plants, coal mines etc., value of materials and consumed used in such work would form part of value liable to service tax ST: Where Departmental audit did not object to assessees practice/manner of payment of service tax and assessee had also sought guidance of revenue in that regard, allegation of suppression with intent to evade payment of tax and consequent invocation of extended period was not sustainable TEAM CA ARTICLES

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