https://www.taxtmi.com/caselaws?id=412828 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, setting aside the Commissioner's order confirming the demand for Service Tax on fuel supplied for "Mining Service." The Tribunal emphasized that the value of free diesel supplied should not be included in the taxable value of services provided, as it was not charged by the service provider and had no nexus with the taxable services. Consequently, the Tribunal found no legal basis for the demand related to the free supply of diesel for mining services, leading to the appeal being allowed and the impugned order being set aside. en-us Tue, 21 Sep 2021 00:00:00 +0530 Tue, 28 Sep 2021 06:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412828 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, setting aside the Commissioner's order confirming the demand for Service Tax on fuel supplied for "Mining Service." The Tribunal emphasized that the value of free diesel supplied should not be included in the taxable value of services provided, as it was not charged by the service provider and had no nexus with the taxable services. Consequently, the Tribunal found no legal basis for the demand related to the free supply of diesel for mining services, leading to the appeal being allowed and the impugned order being set aside. Case-Laws Service Tax Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412828