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    <title>2018 (5) TMI 1226 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the value of iron ore fines recovered during crushing operations should not be considered as additional consideration for taxable service. It was found that the crushing charges were fixed irrespective of the emergence of iron ore fines within the permissible loss percentage, and their value did not impact the agreed charges. Relying on a previous order and Supreme Court confirmation, the Tribunal allowed the appeal, rejecting the Revenue&#039;s argument that the value of iron ore fines should be added to the consideration for service tax.</description>
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      <link>https://www.taxtmi.com/caselaws?id=360662</link>
      <description>The Tribunal held that the value of iron ore fines recovered during crushing operations should not be considered as additional consideration for taxable service. It was found that the crushing charges were fixed irrespective of the emergence of iron ore fines within the permissible loss percentage, and their value did not impact the agreed charges. Relying on a previous order and Supreme Court confirmation, the Tribunal allowed the appeal, rejecting the Revenue&#039;s argument that the value of iron ore fines should be added to the consideration for service tax.</description>
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