https://www.taxtmi.com/caselaws?id=240769 The Tribunal held that the value of diesel supplied by the recipient should not be included in the gross value for tax liability calculation for site formation and clearance services. It found that Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, which mandated such inclusion, exceeded the scope of Section 67 of the Finance Act, 1994. Consequently, the adjudication orders were deemed unsustainable, and the appeals were allowed without costs. en-us Wed, 31 Jul 2013 00:00:00 +0530 Tue, 07 Jan 2014 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240769 The Tribunal held that the value of diesel supplied by the recipient should not be included in the gross value for tax liability calculation for site formation and clearance services. It found that Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, which mandated such inclusion, exceeded the scope of Section 67 of the Finance Act, 1994. Consequently, the adjudication orders were deemed unsustainable, and the appeals were allowed without costs. Case-Laws Service Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240769