https://www.taxtmi.com/caselaws?id=370872 The Tribunal ruled in favor of the appellant, stating that the cost of High-Speed Diesel (HSD) provided free of cost should not be included in the taxable value of services for service tax assessment. It emphasized that goods/materials supplied free of cost by the service recipient are not to be included in the gross amount for service tax purposes. The Tribunal also highlighted that a show-cause notice lacking specificity on the service for which the tax is demanded is not considered proper. As a result, the demand was set aside, and the appeal was allowed with any necessary consequential relief. en-us Tue, 28 Aug 2018 00:00:00 +0530 Mon, 26 Nov 2018 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370872 The Tribunal ruled in favor of the appellant, stating that the cost of High-Speed Diesel (HSD) provided free of cost should not be included in the taxable value of services for service tax assessment. It emphasized that goods/materials supplied free of cost by the service recipient are not to be included in the gross amount for service tax purposes. The Tribunal also highlighted that a show-cause notice lacking specificity on the service for which the tax is demanded is not considered proper. As a result, the demand was set aside, and the appeal was allowed with any necessary consequential relief. Case-Laws Service Tax Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370872