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Diesel being supply of goods its value not includible in operation & maintenance service
Case Law Details
- Case Name
- Adept Vs Principal Commissioner of CGST & Central Excise (CESTAT Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Allahabad
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Adept Vs Principal Commissioner of CGST & Central Excise (CESTAT Allahabad)
CESTAT Allahabad held that supply of diesel in Operation & Maintenance contract, being supply of goods, is outside the purview of service tax. Accordingly, value of diesel is not includible in the assessable value of operation and maintenance service.
Facts- Appellant is a partnership firm. During the audit of the records of the Party for the F.Y. 2015-16 & 2016-17, it was observed that Appellant was engaged in Operation & Maintenance of Telecom/Mobile towers. Services provided included Diesel Filling ...
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