https://www.taxtmi.com/caselaws?id=214447 Service tax valuation for commercial or industrial construction and residential complex services could not be confirmed without independently examining whether the value of free supplied materials was includible and whether abatement under Notification No. 15/2004-ST remained available. The record showed that the taxable value and residual demand had not been properly recalculated on a clear factual basis. The matter was therefore remanded for fresh adjudication after natural justice, with all valuation and abatement issues left open and no final finding on merits. en-us Thu, 30 Jun 2011 00:00:00 +0530 Fri, 14 Sep 2012 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214447 Service tax valuation for commercial or industrial construction and residential complex services could not be confirmed without independently examining whether the value of free supplied materials was includible and whether abatement under Notification No. 15/2004-ST remained available. The record showed that the taxable value and residual demand had not been properly recalculated on a clear factual basis. The matter was therefore remanded for fresh adjudication after natural justice, with all valuation and abatement issues left open and no final finding on merits. Case-Laws Service Tax Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214447