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2015 (6) TMI 1032 - AT - Service TaxValuation - Includability - Total cost of services - Services of Air-conditioning and Electricity - Appellant contended that while supplying the said services, he uses diluted water as also diesel, the cost of which should be excluded from the service, inasmuch as the same would amount to sale of goods but as per Department diesel and diluted water is not being supplied by the appellant directly to the customers and as such it is not a case of sale of goods. Held that:- the diluted water and diesel are not the goods being supplied by the appellant to their customers so as to exclude the cost of the same but are the raw materials being used by them for providing the final services. As such taking into account the overall facts and circumstances, we are of the view that the appellant should be put to some terms of deposit, as a condition of hearing of their appeal and direct them to deposit an amount of ₹ 5,00,000,00/- (Rupees Five Crores only) within a period of 12 weeks from today.
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