2015 (6) TMI 1075 - AT - Service Tax

Valuation - includability - value of diesel and explosives while performing the site formation services - Held that - the issue is covered by the Tribunal s decision in the case of M/s. S.V. Engineering Constructions Versus C.C.E. & S.T., Guntur 2013 (12) TMI 1533 - CESTAT BANGALORE and also by Final Order No.27218/2013 dated 30.12.2013 wherein it was held that the same is not to be added. Therefore, by followinf the same, we dispense with the condition of pre-deposit. - Decided in favour of appellant with consequential relief

Summary

The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant regarding the inclusion of diesel and explosives in site formation services. The issue was already decided in a previous case, so the appeal was allowed without the need for pre-deposit. The appeal and stay petition were disposed of accordingly.