https://www.taxtmi.com/caselaws?id=256569 The Tribunal held that the value of diesel filled in generators should not be included in the assessable value for service tax. It determined that the property in goods (diesel) passed on to the service recipient before consumption for electricity production, similar to the principles established in a Supreme Court judgment. The Tribunal found that the appellants' obligation was to maintain the telecom towers' operational condition, which did not necessitate including the value of diesel in the service tax assessment. As a result, the Tribunal waived the pre-deposit and stayed the recovery of the disputed liability pending appeal. en-us Thu, 11 Dec 2014 00:00:00 +0530 Tue, 01 Sep 2015 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256569 The Tribunal held that the value of diesel filled in generators should not be included in the assessable value for service tax. It determined that the property in goods (diesel) passed on to the service recipient before consumption for electricity production, similar to the principles established in a Supreme Court judgment. The Tribunal found that the appellants' obligation was to maintain the telecom towers' operational condition, which did not necessitate including the value of diesel in the service tax assessment. As a result, the Tribunal waived the pre-deposit and stayed the recovery of the disputed liability pending appeal. Case-Laws Service Tax Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256569