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2013 (11) TMI 1304 - AT - Service TaxValuation - Suppression of service tax - Mining services - Expenditure for doing mining services not included in bills raised - Held that:- service recipient provided certain material to the service provider to do construction activity. Such material was of no use to the service provider except for using in the construction done for the service recipient. In this case the minerals received back from the service recipient is sold by the applicant for profit and such back to back agreements can act as vehicles for undervaluation. The applicants have not placed any material when Revenue has made an allegation that value of services billed was much less than the cost of services provided and the back to back agreements entered into between the parties was used for suppressing value of services. However, we note that the demand is made for the entire expenditure incurred ignoring the fact that part of the expenditure incurred is realized through bills raised for mining services and service tax on such amounts are already paid - Following decision of CCE Hyderabad Vs Vijay Leasing Company [2010 (12) TMI 782 - CESTAT, BANGALORE] - Partial stay granted.
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