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2021 (9) TMI 1173 - AT - Service TaxValuation - inclusion of cost of free supply diesel made by M/s. ONGC in the value of taxable service for running the drilling vessel - HELD THAT:- The issue is squarely covered in the case of Vantage International Management Company vs. CCGST, Mumbai East [2021 (2) TMI 564 - CESTAT MUMBAI] where it was held that Since, M/s. ONGC was not required to make payment of fuel to the appellant, its value cannot be added to the taxable value both under the un-amended and amended provisions of Section 67 ibid. Appeal allowed - decided in favor of appellant.
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