https://www.taxtmi.com/caselaws?id=404072 The Tribunal found in favor of the appellant, ruling that the cost of free supply diesel should not be included in the taxable service value. The appellant's argument that as ONGC did not pay for the fuel, its value should not be part of the taxable value was supported. The Tribunal emphasized that free supplies by the service recipient should not be considered in the taxable value, citing relevant legal principles and a Supreme Court judgment. The department's order was set aside, and the appeal was allowed in favor of the appellant. en-us Fri, 12 Feb 2021 00:00:00 +0530 Mon, 02 Aug 2021 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404072 The Tribunal found in favor of the appellant, ruling that the cost of free supply diesel should not be included in the taxable service value. The appellant's argument that as ONGC did not pay for the fuel, its value should not be part of the taxable value was supported. The Tribunal emphasized that free supplies by the service recipient should not be considered in the taxable value, citing relevant legal principles and a Supreme Court judgment. The department's order was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Fri, 12 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404072