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2013 (12) TMI 795 - AT - Service TaxDemand of service tax - Value of such taxable service - electricity is supplied free of cost by the service receiver – Held that:- electricity is required for rendering the service of operation and maintenance of the plant, then the cost of supply of electricity is a consideration for the service rendered and such cost will have to be included in the value of the taxable services rendered - issue is prima facie covered in favour of the assessee, we find no justification in directing to deposit them any part of the demand and penalty - Stay granted.
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