2013 (12) TMI 795

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Jt. CDR PER : Archana Wadhwa Demand stand confirmed against the applicant on the ground that while providing mining services, they have procured the diesel from the service recipient, which stand used by them for running of machinery used further for the purpose of mining and, as such, value of the same has to be added in the assessable value of the service. 2. After hearing both the sides we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pplied items by the service recipient, in the assessable value of the services provided by the assessees. Reference in this regard is made to Hon'ble Delhi High Court order in the case of Cycle Line Infratech Pvt. Ltd. dated 19-2-2012. 4. Inasmuch as 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. We .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X