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TMI Blog2019 (5) TMI 1621X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said issue is settled in favour of the appellant- assessee by the coordinate Bench of this Tribunal in CST, Ahmedabad V.s Shilpa Constructions Pvt. Ltd. 2010 (19) STR 830 (Tri.- Ahmd.) wherein relevant paras are quoted here for ready reference:- 6. The Revenue is aggrieved by the order on the ground that as per the contract entered into between the appellant and their customers there is no specific description of "road". The respondent had in fact constructed the driveway in the petrol pump of M/s. BPCL. Construction of driveway is only to facilitate those people who come to petrol pump for filling fuel and such construction work cannot be equated with construction of road so as to claim the exemption. They have further contended th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as under:- 15. It was argued that payment received in 'any form' and 'any amount credited or debited, as the case may be...' is to be included for the purposes of arriving at gross amount charges and is leviable to pay service tax. On that basis, it was sought to argue that the value of goods/materials supplied free is a form of payment and, therefore, should be added. We fail to understand the logic behind the aforesaid argument. A plain reading of Explanation (c) which makes the 'gross amount charges' inclusive of certain other payments would make it clear that the purpose is to include other modes of payments, in whatever form received; be it through cheque, credit card, deduction from account etc. It is in that hue, the provisions m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be exhaustive also does not lead to the conclusion that the contract value can be ignored and the value of free supply goods can be added over and above the contract value to arrive at the value of taxable services. The value of taxable services cannot be dependent on the value of goods supplied free of cost by the service recipient. The service recipient can use any quality of goods and the value of such goods can vary significantly. Such a value, has no bearing on the value of services provided by the service recipient. Thus, on first principle itself, a value which is not part of the contract between the service provider and the service recipient has no relevance in the determination of the value of taxable services provided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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