Valuation of taxable services and free supplies to follow prior HC order; timely appeal cannot be rejected as time-barred

Scope of show cause notice concerning valuation of taxable services and free supply of materials was directed to be dealt with in line with the earlier Delhi HC order in M/s. Alkarma, with the same conditions applying mutatis mutandis. The matter was disposed of on that basis, and it was further directed that if an appeal is filed within 15 days, the Appellate Authority must decide it in accordance with law and must not reject it on limitation.

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Outcome: The review application was disposed of in terms of the earlier order, with a direction that any appeal filed within 15 days shall be considered in accordance with law and not be rejected on limitation.

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