TMI Blog2015 (9) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... by the service recipient to the service providers is to form part of the assessable value of the services being provided by them or not - Held that:- by following the various decisions of Tribunal, the value of free materials supplied by the service recipient to the service providers do not form part of the assessable value of the site formation and mining service etc. being provided by them. Henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Singareni Collieries Company Ltd., are service providers under the category of site formation and mining service etc. M/s. Singareni Collieries, which is a service recipient, was providing diesel oil and explosives to all the service providers free of cost for carrying out the services in question. 3. The issue involved is as to whether the value of the free materials supplied by the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rabad-II [Final Order No.21288/2015 dt. 04/06/2015]. Learned AR appearing for the Revenue fairly agrees that the issue involved in the present appeals is directly covered by the decisions referred supra. As such, by following the above decisions, we set aside the impugned orders and allow all the appeals with consequential relief to the appellants. All the appeals are disposed of in above terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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