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2021 (6) TMI 920 - AT - Service TaxRectification of mistake - typographical error - mistake apparent on the face of record or not - valuation of supply of ‘consumables’ - HELD THAT:-This Tribunal in the appellant’s own case for the earlier period 2007-08 to March, 2013 in LARSEN & TOUBRO LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX NAGPUR [2020 (4) TMI 103 - CESTAT MUMBAI], considering the submissions at length formulated the issue at para 4 of the order after analyzing the principles of law settled by the Hon'ble Supreme Court in various judgments, held that it is very clear that the supply of ‘consumables’ by the recipient does not constitute ‘consideration’ to which value was required to be assigned for enhancing the ‘gross amount charged’ in section 67 of Finance Act, 1994. Neither the circulars of Central Board of Excise & Customs, advising the inclusion of all expenditure incurred for rendering services, nor the expansion of ‘consideration’ to encompass ‘consumables’, that does not add to the assets of the provider of service, have sanction of law. Appeal allowed - decided in favor of appellant.
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