Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 704 - AT - Service TaxValuation - Business Auxiliary Service - additional consideration in the form of iron ore fines emerging during the course of such crushing - during the course of crushing some iron ore is lost due to various reasons - whether such value of iron ore fine should be added in the crushing charges for tax liability? - Held that: - the contingency of emergence of iron ore fines having some value, is not determinable at the time of fixing of crushing charges. Hence, it is not tenable to hold that the crushing charges are influenced by the possible emergence of iron ore fines and its additional value to the appellant - The Revenue has no evidence to support the allegation that the value of iron ore fines likely to emerge during the crushing operation have impacted the crushing charges and, as such, are to be considered as additional consideration for taxable service. In the absence of any indication to that effect, we are not in agreement with the proposal that there is a non-monetary consideration in the form of iron ore fine influencing the crushing charges - appeal allowed - decided in favor of appellant.
|