https://www.taxtmi.com/caselaws?id=253555 The Appellate Tribunal ruled in favor of the appellants in two appeals concerning the inclusion of the value of diesel supplied free of cost in the gross amount charged for services rendered. Citing a precedent, the Tribunal held that the value of free supplies from the service receiver should not be part of the 'gross amount charged' by the service provider. Consequently, the Tribunal allowed the appellants' appeal and dismissed the department's appeal, emphasizing that penalties were not warranted when the underlying demand was deemed unsustainable. en-us Fri, 13 Jun 2014 00:00:00 +0530 Thu, 27 Nov 2014 16:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253555 The Appellate Tribunal ruled in favor of the appellants in two appeals concerning the inclusion of the value of diesel supplied free of cost in the gross amount charged for services rendered. Citing a precedent, the Tribunal held that the value of free supplies from the service receiver should not be part of the 'gross amount charged' by the service provider. Consequently, the Tribunal allowed the appellants' appeal and dismissed the department's appeal, emphasizing that penalties were not warranted when the underlying demand was deemed unsustainable. Case-Laws Service Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253555