https://www.taxtmi.com/caselaws?id=464163 Diesel cost used in supplying diesel generator sets was not includible in taxable value under Rule 5 of the Service Tax (Determination of Value) Rules, 2006, because Rule 5 had been held ultra vires Section 67 of the Finance Act, 1994. The valuation demand based on inclusion of that cost therefore could not be sustained. In view of the binding Supreme Court ruling and the absence of any ground to disturb the earlier findings, the Commissioner (Appeals)' order was upheld and the Revenue's appeal was rejected. en-us Sun, 29 Nov 2020 00:00:00 +0530 Wed, 08 Oct 2025 21:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464163 Diesel cost used in supplying diesel generator sets was not includible in taxable value under Rule 5 of the Service Tax (Determination of Value) Rules, 2006, because Rule 5 had been held ultra vires Section 67 of the Finance Act, 1994. The valuation demand based on inclusion of that cost therefore could not be sustained. In view of the binding Supreme Court ruling and the absence of any ground to disturb the earlier findings, the Commissioner (Appeals)' order was upheld and the Revenue's appeal was rejected. Case-Laws Service Tax Sun, 29 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464163