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2017 (11) TMI 1464 - AT - Service TaxValuation - includibility - whether the value of diesel supplied free by the customer is required to be included for purposes of levy of service tax? - Held that: - the value of free supplies by the service receiver to the service provider is not includible in the „gross amount charged‟ by the service provider from the service receiver - there is no justification for adding the value of free supply diesel for purposes of levy of service tax. Site formation and excavation service - levy of service tax - assessee’s contract with M/s ACL for supply and deployment of earth moving equipments such as excavators, bulldozers etc for use in mining work - Held that: - the SCN has referred to the various contracts executed by the assessee with M/s ACL. The adjudicating authority has also recorded the nature of activities required to be carried out and concluded that the contract was composite but the essential character of the contract is that of supply of tangible goods service and not site formation service - the service rendered to M/s ACL will be liable for service tax under the category of supply of tangible goods, that too only w.e.f. 16.5.2008 - decided against Revenue. Cargo Handling Service - case of Revenue is that nature of activity carried out in the mining area of ACL was transportation of limestone and rejects with the help of dippers and dumpers - Held that: - The Tribunal in the case of Sainik Mining and Allied Services Vs. CCE [2007 (11) TMI 90 - CESTAT, KOLKATA] has held that Activity of mechanical transfer of coal from the coal face to tippers and subsequent transportation of the coal within the mining area, does not come under the purview of cargo handing service - demand withheld - decided against Revenue. Appeal allowed - decided in favor of appellant.
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