𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗦𝘂𝗽𝗽𝗹𝘆 𝗼𝗳 𝗗𝗶𝗲𝘀𝗲𝗹 📢 The Tribunal held: "Even if diesel is supplied free of cost by the service recipient, no service tax can be levied, as diesel is not considered an input for providing the service."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Adept 𝗜𝘀𝘀𝘂𝗲: Whether the appellant must pay service tax on income booked under "Supply of Diesel" 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant provides Operation and Maintenance services for telecom/mobile towers. A show-cause notice was issued, alleging non-payment of service tax on income booked under "Supply of Diesel."

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled: Diesel, even if supplied free of cost, is not an input for providing services, as per Bhayana Builders and Ganpati Associates rulings. No service tax can be levied on diesel, as it is considered a separate service. The appeal was allowed, setting aside the service tax demand.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Adept vs. Principal Commissioner of CGST & Central Excise, Lucknow 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.70240 of 2023 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 19 October 2023 📜 This ruling confirms that diesel supplied by the service recipient is not taxable as an input for providing services.