https://www.taxtmi.com/manuals?id=378 Services supplied without monetary consideration are ordinarily outside the charge to service tax where no value can be attributed; however, if a gratuitous supply confers a measurable benefit to the provider or substitutes for remuneration, it may be treated as consideration and brought within the taxable base, with evidentiary nexus, disclosure of perquisites, and indicators of planned evasion being decisive factual elements in valuation. en-us Fri, 30 Dec 2011 12:08:00 +0530 Tue, 02 Aug 2016 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=378 Services supplied without monetary consideration are ordinarily outside the charge to service tax where no value can be attributed; however, if a gratuitous supply confers a measurable benefit to the provider or substitutes for remuneration, it may be treated as consideration and brought within the taxable base, with evidentiary nexus, disclosure of perquisites, and indicators of planned evasion being decisive factual elements in valuation. Manuals Service Tax Fri, 30 Dec 2011 12:08:00 +0530 https://www.taxtmi.com/manuals?id=378