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2022 (9) TMI 1061 - AT - Service TaxValuation of mining services - inclusion of free of cost fuel/diesel supplied by service recipient i.e., ONGC in terms of agreement is includible in taxable value of mining services - HELD THAT:- The decision in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT] is squarely on the issue under consideration, where it was held that The service tax is to be levied in respect of ‘taxable services’ and for the purpose of arriving at 33% of the gross amount charged, unless value of some goods/materials is specifically included by the Legislature, that cannot be added. Appeal allowed - decided in favor of appellant.
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