Inclusion of Diesel provided free of Cost in Value of service -Applicant withdraws application

In re Sri Amareshwar Traders (GST AAR Karnataka) Considering the expression ‘any amount that the supplier is liable to pay’ in section 15(2)(b), can the service provider to be held liable for free of cost diesel, which is explicit contractual liability of the recipient of supply and therefore, free diesel is not includable in the value of service provided by the applicant. The applicant were given an opportunity of personal hearing on 11.2022 and also on 12.12.2022. The applicant sought adjournment for the hearing scheduled on 10.11.2022. However the applicant vide their letter dat...