TMI Blog2017 (2) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... missed - decided against Revenue. - Appeal No. ST/3862/2012-DB - Final Order No. 50807/2017 - Dated:- 8-2-2017 - Hon ble Mr. Justice (Dr.) Satish Chandra, President and Hon ble Mr. Ashok K. Arya, Member (Technical) Ms. Neha Garg, D.R. - for the appellant Ms. Rinky Arora, Advocate - for the respondent ORDER Per Justice Dr. Satish Chandra: The present appeal is filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied on the order in original. 4. On the other hand, ld. Counsel Ms. Rinky Arora relied on the impugned order. She submits that in the instant case, the diesel was provided for specified job. The respondent neither takes out the diesel or used it for any other purpose nor allowed to take equipment outside the factory premises till the work is over. Hence, the principal activity of the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the gross amount charged by the service provider from the service receiver. In view of this, any further discussion on the issue involved is unnecessary and unwarranted. It is accordingly held that the demand confirmed on the basis that the value of diesel supplied free of cost by the service receiver is includible in the gross amount charged is unsustainable. When the demand itself is not s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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