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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Valuation - Includability of diesel, explosives etc. - The ...

Case Laws     Service Tax

November 2, 2020

Valuation - Includability of diesel, explosives etc. - The explosives and accessories and diesel would be supplied by SCCL - Learned Counsel for the Appellant is, therefore, justified in asserting that the explosives and diesel were received by the Appellant free of cost and the learned Authorized Representative of the Department is not justified in asserting that the agreement would indicate that the said materials were received cost by the Appellant but for a consideration and not free of cost - demand set aside. - AT

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