2013 (12) TMI 434

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spectively determining the assessees liability to specified amounts of service tax, interest and penalties. 3. The assessee was proceeded against for under remittance of service tax for the taxable 'site formation and clearance, excavation and earthmoving and demolition' services provided to M/s Jindal Steel & Power Limited (JSPL) under distinct contracts covering the period 16.06.2005 to 31.03.2007; 01.04.2007 to 30.09.2007; 01.10.2007 to 31.09.2008; and 01.10.2008 to 30.09.2009, respectively. Before the adjudicating authority the assessee had contended that for the entire period covered by the adjudication order dated 16.05.2008 (subject matter of Appeal No. ST/578/2008) and for the period covered by the adjudication order dated 20.07.20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... set out in a tabular form, and there is no contest on the valuation of the diesel price. In para 7.2, the adjudicating authority concluded that the total diesel consumed during the relevant period was of the value of Rs.27,51,22,718/- and that this value must be considered as the consideration received by the service provider from the service recipient for providing the taxable service of site clearance, under Section 67(1)(ii) of the Act. 6. Whether the above conclusion and analysis is sustainable is the only issue before this Tribunal. 7. In the context of a challenge to the vires of Rule 5(1) of Service Tax (Determination of Value) Rules, 2006, the High Court of Delhi in Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union o....