9911796707
TMI Blog2013 (12) TMI 1598X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT] held that the value of diesel supplied free of cost by a service recipient to the appellant/service provider for providing the taxable site formation and clearance, excavation and earthmoving and demolition service would not be a component of the gross value charged for the service provided for computation of tax under Section 67 of the Act - appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 12,26,38,376/- covering the period 01.12.2005 to 31.03.2009 besides the liability to interest and penalties as stipulated therein, including a penalty of ₹ 15 crores, under Section 78 of the Finance Act, 1994, on account of short-remittance of service tax due during the period referred to. 3. The appellant is a service tax registrant for providing Site Formation and Clearance service an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose as a consequence of the appellant failing to disclose the value of diesel and explosives supplied free by the service recipient M/s. SCCL, in the ST-3 returns filed and consequently then occurred an under-remittance of service tax. The entire liability assessed including interests and penalties arise on the basis of this fundamental assumption of Revenue, that the value of diesel and explosive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecipient to the appellant/service provider for providing the taxable site formation and clearance, excavation and earthmoving and demolition service would not be a component of the gross value charged for the service provided for computation of tax under Section 67 of the Act. 5. In the light of the law declared in the decisions referred to, the impugned adjudication order is unsustainable and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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