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2013 (12) TMI 434 - AT - Service TaxValuation - Whether the value of diesel supplied by the service recipient JSPL, free of cost, to the assessee service provider ought to be included in the gross value charged for the service provided for valuation of the tax liability under Section 67 - Held that:- value of diesel supplied free of cost by the service recipient to the assessee 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 and the failure to so include would not constitute either suppression of material facts nor a wilful contravention of the provisions of the Act with a view to evade tax, justifying invocation of the extended period of limitation under the proviso to Section 73(i) of the Act either - Following decision of Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] - Decided in favour of assessee.
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