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2017 (9) TMI 1125 - AT - Service TaxMining services - activity of transporting coal from pit-head to dump yard within the mining area - Held that: - the Hon’ble Supreme Court in CCE & ST, Raipur Vs. Singh Transporters [2017 (7) TMI 494 - SUPREME COURT] categorically held that such services rendered within the mining area cannot be taxed under the category of mining services - demand set aside. Valuation - inclusion of value of diesel, supplied free of cost by the client to the appellant - Held that: - the issue came up for consideration in the appellant own case M/s Karamjeet Singh & Co. Ltd. Versus CCE, Raipur [2013 (12) TMI 434 - CESTAT NEW DELHI], where it was held that Section 67 does not cover the situation where free of cost material are supplied by the recipient of service - the said value cannot be become part of service rendered - demand set aside. Appeal allowed - decided in favor of appellant.
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