https://www.taxtmi.com/caselaws?id=341734 Composite mining-contract activities that were merely ancillary to mining were not treated as an independent site formation, clearance, excavation or earth-moving service for the pre-01.06.2007 period, so the demand under that category was dropped. For valuation under Section 67 of the Finance Act, 1994, only consideration flowing from the service recipient to the provider could be included in taxable value; free supplies of materials and electricity by the recipient were not consideration and could not be added to the gross amount charged. On both grounds, the service tax demand was set aside and consequential relief followed. en-us Tue, 11 Apr 2017 00:00:00 +0530 Tue, 07 Nov 2017 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341734 Composite mining-contract activities that were merely ancillary to mining were not treated as an independent site formation, clearance, excavation or earth-moving service for the pre-01.06.2007 period, so the demand under that category was dropped. For valuation under Section 67 of the Finance Act, 1994, only consideration flowing from the service recipient to the provider could be included in taxable value; free supplies of materials and electricity by the recipient were not consideration and could not be added to the gross amount charged. On both grounds, the service tax demand was set aside and consequential relief followed. Case-Laws Service Tax Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341734