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2024 (1) TMI 674 - AT - Service TaxRecovery of service tax alongwith interest and penalty - Operation & Maintenance of Telecom/Mobile towers - Services provided included Diesel Filling services - HELD THAT:- The issue involved in the matter is covered on all fours with decision rendered by CESTAT in case of M/S GANPATI ASSOCIATES, M/S MUNSHI LAL DURGA PRASAD VERSUS COMMISSIONER OF CENTRAL EXCISE & CENTRAL GOODS AND SERVICE TAX, JAIPUR [2019 (5) TMI 1233 - CESTAT NEW DELHI]. Tribunal in this case was considering a similar issue with supply of similar services under a similar contract. Though this order is for the period prior to the amendments made in Section 67 in 2015 as consequence of the decision of the Hon’ble Delhi High Court in case of Intercontinental Consultants [2012 (12) TMI 150 - DELHI HIGH COURT], enunciated in the said order are applicable to facts of the present case, where it was held that Even if diesel is considered to be free of cost supplied by the service recipient to the service provider, no service tax can be levied on it in view of the decision of the Supreme Court in Bhayana Builders [2018 (2) TMI 1325 - SUPREME COURT]. Appeal allowed.
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