2013 (12) TMI 795

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..... of electricity is a consideration for the service rendered and such cost will have to be included in the value of the taxable services rendered - issue is prima facie covered in favour of the assessee, we find no justification in directing to deposit them any part of the demand and penalty - Stay granted. - ST/634/2012 - Stay Order No. 55794/2013(PB) - Dated:- 23-1-2013 - Archana Wadhwa And S .....

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..... e supply items were electricity whereas the services involved the present case is mining service and the free supply material is diesel. We do not appreciate the above differentiation projected by the learned DR inasmuch as is the ratio of law, which has to be followed and not the goods supplied or the services undertaken are relevant. 3. Apart from above, we also note that the Hon'ble Delhi Hig .....

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..... 3) S.T.R. 279 (Tri.-Bang.) may be noted. We find that apart from the fact that the said decision is a stay order, whereas Bombay High Court's decision is a final order, we also note that the said decision of Bangalore Bench is prior to Delhi High Court's decision, which was issued in February 2012 and as such Bangalore Bench did not have the occasion to consider the said decision of Delhi and Bomb .....

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