https://www.taxtmi.com/caselaws?id=782827 CESTAT Hyderabad held that the value of free-issue diesel and explosives supplied by the service recipient cannot be included in the gross value of Site Formation and Clearance Service for levy of service tax, following binding SC precedent. It further held that bonus received for efficient use of such free materials is not additional consideration, having no direct nexus with the service at the time of provision; related demand was set aside. However, the Tribunal upheld service tax liability on the assessee as a sub-contractor under SFCS and Cargo Handling Service, and sustained invocation of the extended period of limitation. en-us Fri, 28 Nov 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782827 CESTAT Hyderabad held that the value of free-issue diesel and explosives supplied by the service recipient cannot be included in the gross value of Site Formation and Clearance Service for levy of service tax, following binding SC precedent. It further held that bonus received for efficient use of such free materials is not additional consideration, having no direct nexus with the service at the time of provision; related demand was set aside. However, the Tribunal upheld service tax liability on the assessee as a sub-contractor under SFCS and Cargo Handling Service, and sustained invocation of the extended period of limitation. Case-Laws Service Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782827