https://www.taxtmi.com/caselaws?id=448275 CESTAT Allahabad ruled in favor of the appellant regarding service tax recovery on operation and maintenance of telecom/mobile towers, specifically concerning diesel filling services. The tribunal followed the precedent set in M/S Ganpati Associates case, holding that even if diesel is supplied free of cost by the service recipient to the service provider, no service tax can be levied on it. This decision was supported by the SC ruling in Bhayana Builders case. The appeal was allowed, rejecting the demand for service tax, interest, and penalty on diesel filling services provided as part of telecom tower maintenance operations. en-us Thu, 19 Oct 2023 00:00:00 +0530 Mon, 15 Jan 2024 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448275 CESTAT Allahabad ruled in favor of the appellant regarding service tax recovery on operation and maintenance of telecom/mobile towers, specifically concerning diesel filling services. The tribunal followed the precedent set in M/S Ganpati Associates case, holding that even if diesel is supplied free of cost by the service recipient to the service provider, no service tax can be levied on it. This decision was supported by the SC ruling in Bhayana Builders case. The appeal was allowed, rejecting the demand for service tax, interest, and penalty on diesel filling services provided as part of telecom tower maintenance operations. Case-Laws Service Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448275