Free supplies not added to gross value for construction service exemption under Notification 15/2004-ST; appeal succeeds.

For exemption under Notification No. 15/2004-ST, the value of free supplies provided by the service recipient is not includible in the gross value of Commercial or Industrial Construction Service. The note records that this position had already been settled by the Supreme Court, so the taxable value for the notification is computed without adding the value of such free supplies. On that basis, the appeal succeeds.

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Issues: Whether, for exemption under Notification No. 15/2004-ST, the value of free supplies provided by the service recipient is to be included in the gross value of Commercial or Industrial Construction Service.

Analysis: The issue was already settled by the Supreme Court. For computing the gross value of Commercial or Industrial Construction Service, the value of free supplies material provided by the service recipient is not required to be added.

Conclusion: The value of free supplies is not includible in the gross value for the purpose of the notification, and the appeal succeeds.

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