As per Rajasthan Advance Ruling in M/s. Sunil Giri case, it was held that where the service provider receives free of cost goods/material from the service recipient for which no separate amount is charged for such goods/material, the value of such goods/ materials cannot be included in the gross amount charged by the service provider for the service provided by him. Also, it is mentioned that service provider shall execute a contract with the customer specifying that he shall be providing the service of transportation of goods by road only and the diesel to be consumed in providing the service is the liability of the customer.