https://www.taxtmi.com/caselaws?id=428116 The Tribunal held that the free-of-cost fuel/diesel supplied by ONGC should not be included in the taxable value of mining services provided by the Applicant. Relying on legal precedents including Bhayana Builders, the Tribunal emphasized that only monetary consideration should be included in the taxable value. The decision aligned with previous rulings and clarified that goods/materials provided free of charge by the service recipient should not impact the taxable value. As a result, the appeals were allowed, and early hearing applications were granted. en-us Mon, 19 Sep 2022 00:00:00 +0530 Sat, 24 Sep 2022 08:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428116 The Tribunal held that the free-of-cost fuel/diesel supplied by ONGC should not be included in the taxable value of mining services provided by the Applicant. Relying on legal precedents including Bhayana Builders, the Tribunal emphasized that only monetary consideration should be included in the taxable value. The decision aligned with previous rulings and clarified that goods/materials provided free of charge by the service recipient should not impact the taxable value. As a result, the appeals were allowed, and early hearing applications were granted. Case-Laws Service Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428116