https://www.taxtmi.com/caselaws?id=236861 The Explanation to Notification No.15/2004-ST was construed to determine whether value of goods or materials free-supplied by a service recipient forms part of the gross amount charged for construction services. The term "used" in the Explanation is ambiguous and was resolved by associational interpretation (noscitur a sociis) with "supplied" and "provided," leading to the conclusion that only amounts charged on and accruing to the service provider constitute gross amount charged. Consequently free supplies by the recipient do not form monetary or non-monetary consideration and are excluded from taxable value; Notification No.12/2003-ST is inapplicable. A subsequent Board circular was treated as contemporanea expositio supporting this exclusion. en-us Fri, 06 Sep 2013 00:00:00 +0530 Wed, 04 Feb 2026 14:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236861 The Explanation to Notification No.15/2004-ST was construed to determine whether value of goods or materials free-supplied by a service recipient forms part of the gross amount charged for construction services. The term "used" in the Explanation is ambiguous and was resolved by associational interpretation (noscitur a sociis) with "supplied" and "provided," leading to the conclusion that only amounts charged on and accruing to the service provider constitute gross amount charged. Consequently free supplies by the recipient do not form monetary or non-monetary consideration and are excluded from taxable value; Notification No.12/2003-ST is inapplicable. A subsequent Board circular was treated as contemporanea expositio supporting this exclusion. Case-Laws Service Tax Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236861