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2011 (8) TMI 586 - ANDHRA PRADESH HIGH COURTAssessee paid service tax, service receiver supplied diesel/HSD oil, explosives and other accessories at the site - value of goods unknown not included in taxable services - Revenue issued show cause notice on differential amount - The case of the petitioner before the Appellate Tribunal was as per the notification 12/2003-ST, dated June 20, 2003 consumables supplied at free of cost by the recipient of the service is not consideration received by it indudible in the taxable value and free supply of these materials did not entail any benefit to the assessee and therefore, the same do not constitute consideration indudible in the taxable value. - Held That:- Oncee the recipient of service—SCCL agreed to supply material, cost of the same has to be included in the taxable value or not has to be decided by the Appellate Tribunal on interpretation of agreed clause, etc. No prima facie case for waiver of pre deposit. Writ petition is accordingly dismissed
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