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    <title>2009 (2) TMI 700 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the gross value of the contract for site formation service should not include the cost of fuel supplied free of cost. The Tribunal dispensed with the pre-deposit requirement based on past interim relief granted. It stayed the recovery of the demand during the appeal process, listing similar appeals for consolidated hearing and disposal to ensure fairness and efficiency in adjudication. The decision reflects a balanced approach considering legal arguments and procedural fairness in determining service tax on site formation services.</description>
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    <pubDate>Fri, 13 Feb 2009 00:00:00 +0530</pubDate>
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      <title>2009 (2) TMI 700 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=128551</link>
      <description>The Tribunal ruled in favor of the appellant, holding that the gross value of the contract for site formation service should not include the cost of fuel supplied free of cost. The Tribunal dispensed with the pre-deposit requirement based on past interim relief granted. It stayed the recovery of the demand during the appeal process, listing similar appeals for consolidated hearing and disposal to ensure fairness and efficiency in adjudication. The decision reflects a balanced approach considering legal arguments and procedural fairness in determining service tax on site formation services.</description>
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      <pubDate>Fri, 13 Feb 2009 00:00:00 +0530</pubDate>
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