https://www.taxtmi.com/caselaws?id=76337 The Tribunal ruled that the value of free supply materials, such as pipes, must be included in the gross amount charged for service tax purposes. It held that the appellants were not eligible for abatement under Notification No. 15/2004-ST as the value of materials provided by the customer should be included. The Tribunal found that the extended period of limitation and penalties should not apply due to the interpretation issue. The matter was remanded for a fresh decision, allowing the appellants to present their case and pay service tax accordingly. en-us Tue, 05 Jan 2010 00:00:00 +0530 Thu, 15 Mar 2012 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76337 The Tribunal ruled that the value of free supply materials, such as pipes, must be included in the gross amount charged for service tax purposes. It held that the appellants were not eligible for abatement under Notification No. 15/2004-ST as the value of materials provided by the customer should be included. The Tribunal found that the extended period of limitation and penalties should not apply due to the interpretation issue. The matter was remanded for a fresh decision, allowing the appellants to present their case and pay service tax accordingly. Case-Laws Service Tax Tue, 05 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76337