Court Rules Free Supply Diesel Cost Excluded from Taxable Service Value u/r 3(b) of 2006 Valuation Rules.

Valuation - scope of the term 'consideration' - inclusion of cost of free supply diesel made by M/s ONGC in the value of taxable service for running the drilling vessel - ONGC was not required to make payment of fuel to the appellant - it cannot be said that it was not properly able to determine the value of taxable service, in order to attract the provisions of Rule 3 (b) of the Service Tax (Determination of Value) Rules, 2006. - Demand set aside - AT .....

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