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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.
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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