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2017 (9) TMI 1067 - AT - Service TaxMining services - activity of excavation of overburden and earthwork, and shifting of the same from mine pit to other areas within the factory - demand for the period before 01.06.2007 - Held that: - the mining service was made taxable w.e.f. 01.06.2007. After this date, the department has accepted the services provided by the appellant as mining services. Hence, prior to 01.06.2007, the same cannot subject to service tax under a different service - similar issue decided in the case of M/s National Construction Company Versus CCE, Jaipur [2014 (3) TMI 79 - CESTAT NEW DELHI], where it was held that service tax demand for the period prior to 16/6/05 is not sustainable at all - the demand for the period prior to 01.06.2007 pertaining to the mining services set aside. Valuation - Free supply of diesel by the customers - Held that: - similar issue decided in the case of M/s Bhayana Builders (P) Ltd. & Others Versus CST, Delhi & Others. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], where it was held that The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary consideration paid by or flowing from the service recipient, accruing to the benefit of service provider, would be outside the taxable value or the gross amount charged, within the meaning of the later expression in Section 67 of the Finance Act, 1994 - decided in favor of appellant. Appeal allowed - decided in favor of appellant.
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