https://www.taxtmi.com/caselaws?id=326665 Service tax valuation for crushing operations turned on whether the value of self-generated iron ore fines, arising from ground loss, formed part of the service consideration. The contract fixed crushing charges per metric tonne and separately fixed permissible ground loss, but it did not indicate that the charges were linked to any reduction in loss or that any additional consideration arose from the alleged saving. In the absence of material showing that recovery of loss was part of the service remuneration, the applicant was found to have a strong arguable case against the demand. Waiver of pre-deposit was granted and recovery of the adjudicated dues was stayed pending appeal. en-us Mon, 11 Apr 2016 00:00:00 +0530 Thu, 21 Apr 2016 10:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326665 Service tax valuation for crushing operations turned on whether the value of self-generated iron ore fines, arising from ground loss, formed part of the service consideration. The contract fixed crushing charges per metric tonne and separately fixed permissible ground loss, but it did not indicate that the charges were linked to any reduction in loss or that any additional consideration arose from the alleged saving. In the absence of material showing that recovery of loss was part of the service remuneration, the applicant was found to have a strong arguable case against the demand. Waiver of pre-deposit was granted and recovery of the adjudicated dues was stayed pending appeal. Case-Laws Service Tax Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326665