Diesel being supply of goods its value not includible in operation & maintenance service

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 ...