https://www.taxtmi.com/highlights?id=52756 Valuation - repair and servicing of ‘earthmoving equipment’ - free supply of goods by recipient of service - Neither the circulars of Central Board of Excise & Customs, advising the inclusion of all expenditure incurred for rendering services, nor the expansion of ‘consideration’ to encompass ‘consumables’, that does not add to the assets of the provider of service, have sanction of law. - Demand set aside. en-us Sat, 04 Apr 2020 10:06:21 +0530 Sat, 04 Apr 2020 10:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52756 Valuation - repair and servicing of ‘earthmoving equipment’ - free supply of goods by recipient of service - Neither the circulars of Central Board of Excise & Customs, advising the inclusion of all expenditure incurred for rendering services, nor the expansion of ‘consideration’ to encompass ‘consumables’, that does not add to the assets of the provider of service, have sanction of law. - Demand set aside. Highlights Service Tax Sat, 04 Apr 2020 10:06:21 +0530 https://www.taxtmi.com/highlights?id=52756