AAR: HSD Oil issued FOC by received from service recipient includible in the total value of supply

Andhra Pradesh AAR rules that High Speed Diesel Oil (HSD) issued free of cost (FOC) by the recipient to the Applicant (service-provider) would form a part of value of service provided by the Applicant; Holds that “any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both is includible in value”; Notes that Appli...