https://www.taxtmi.com/caselaws?id=197375 The Tribunal ruled in favor of the appellant, holding that the value of free supply diesel by the recipient of services should not be included in the 'gross amount charged' for services. Citing a Larger Bench ruling, the Tribunal emphasized that such inclusions were not mandatory. Consequently, the demand for service tax based on the value of free diesel supply was deemed unsustainable, leading to the appeal being allowed with consequential relief. The judgment underscores the importance of legal precedents and established principles in resolving tax disputes, ensuring consistency and fairness in tax assessments. en-us Wed, 06 Jul 2016 00:00:00 +0530 Fri, 05 Jan 2018 08:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197375 The Tribunal ruled in favor of the appellant, holding that the value of free supply diesel by the recipient of services should not be included in the 'gross amount charged' for services. Citing a Larger Bench ruling, the Tribunal emphasized that such inclusions were not mandatory. Consequently, the demand for service tax based on the value of free diesel supply was deemed unsustainable, leading to the appeal being allowed with consequential relief. The judgment underscores the importance of legal precedents and established principles in resolving tax disputes, ensuring consistency and fairness in tax assessments. Case-Laws Service Tax Wed, 06 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197375