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2013 (12) TMI 1598 - AT - Service TaxShort-payment of duty - value of diesel and explosives supplied free by the service recipient M/s. SCCL - Held that: - the Honble High Court of Delhi in Intercontinental Consultants & Technocrats Pvt. Ltd. Vs. Union of India, [2012 (12) TMI 150 - DELHI HIGH COURT] held that the value of diesel supplied free of cost by a service recipient to the appellant/service provider for providing the taxable site formation and clearance, excavation and earthmoving and demolition service would not be a component of the gross value charged for the service provided for computation of tax under Section 67 of the Act - appeal allowed - decided in favor of appellant.
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