https://www.taxtmi.com/caselaws?id=789934 Only consideration flowing to the service provider for the taxable service can be included in service tax valuation. Excavation and processing work was undertaken for a fixed rate per metric tonne, and service tax had already been paid on that consideration. The processed material was separately sold by the service recipient to a sister concern on excise invoices with excise duty paid, so the recipient's trading income could not be treated as extra consideration for the appellant's services. In the absence of a direct nexus between that third-party sale and the service transaction, and to avoid impermissible double taxation, the proposed addition to taxable value was unsustainable and the demand, interest, and penalty were set aside. en-us Thu, 16 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789934 Only consideration flowing to the service provider for the taxable service can be included in service tax valuation. Excavation and processing work was undertaken for a fixed rate per metric tonne, and service tax had already been paid on that consideration. The processed material was separately sold by the service recipient to a sister concern on excise invoices with excise duty paid, so the recipient's trading income could not be treated as extra consideration for the appellant's services. In the absence of a direct nexus between that third-party sale and the service transaction, and to avoid impermissible double taxation, the proposed addition to taxable value was unsustainable and the demand, interest, and penalty were set aside. Case-Laws Service Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789934