Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Service tax cannot be levied on diesel filling services even when diesel supplied free by recipient</h1> <h3>M/s Adept Versus Principal Commissioner of CGST & Central Excise, Lucknow</h3> CESTAT Allahabad ruled in favor of the appellant regarding service tax recovery on operation and maintenance of telecom/mobile towers, specifically ... Recovery 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. Issues Involved:1. Demand of Service Tax on Diesel Supply2. Extended Period of Limitation3. Liability for Interest4. Penalty under Section 785. Penalty under Section 76Summary:1. Demand of Service Tax on Diesel Supply:The Principal Commissioner confirmed a demand of Service Tax amounting to Rs.5,13,91,838/- against the appellant for the period 2015-16 and 2016-17, including interest and penalties, on the grounds that the appellant was not paying Service Tax on receipts by way of reimbursement for the cost of diesel supplied for DG sets at telecom tower sites. The appellant argued that the supply of diesel was an independent transaction and not part of the taxable service of operation and maintenance. However, the Tribunal found that the diesel filling activity was integral and essential for rendering the services of operation and maintenance of telecom towers and thus, the value of diesel should be included in the taxable value as per Section 67 of the Finance Act, 1994 and Rule 5 of Service Tax (Determination of Value) Rules, 2006. The Tribunal referred to the decision in Ganpati Associates and concluded that the reimbursement of diesel cost is not a consideration for the service provided and cannot be included in the taxable value.2. Extended Period of Limitation:The appellant contested the invocation of the extended period of limitation, arguing that the issue was interpretational and there was no suppression of facts with intent to evade payment of Service Tax. The Tribunal noted that an earlier show cause notice for the period 2014-15 had already been issued, and invoking the extended period again for 2015-16 and 2016-17 was contrary to the guidelines.3. Liability for Interest:The Tribunal held that since the demand itself is not sustainable, the question of liability for interest does not arise.4. Penalty under Section 78:The Tribunal found that there was no willful suppression of facts with intent to evade payment of Service Tax, and thus, the penalty under Section 78 was not applicable.5. Penalty under Section 76:The Tribunal did not find it necessary to impose penalties under Section 76, as the demand itself was not sustainable on merits.Conclusion:The Tribunal allowed the appeal, setting aside the impugned order, and concluded that the demand of Service Tax on the value of diesel supplied cannot be sustained. The Tribunal relied on the decision in Ganpati Associates, which held that the reimbursement of diesel cost is not a consideration for the service provided and cannot be included in the taxable value. The Tribunal did not render findings on the issues of limitation and penalties, as the demand itself was not upheld on merits.

        Topics

        ActsIncome Tax
        No Records Found