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of CESTAT ruled that free diesel provided to service provider M/s. R.K. Carriers should not be included in the taxable value for service tax computation, following the Supreme Court's decision in Bhayana Builders which established that free supplies do not constitute non-monetary consideration. The Tribunal clarified that Notification No. 12/2003-ST is inapplicable as it only covers goods sold by service providers, not free supplies from recipients. Regarding exemption under Notification No. 34/2004-ST, CESTAT determined that Clause (ii) applies to appellant but remanded the matter to Original Adjudicating Authorities for proper quantification of differential duty. Appeal allowed by way of remand.
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