https://www.taxtmi.com/article/detailed?id=5377 Free supplies from a service recipient to a provider are not consideration that flows to or benefits the provider and thus do not form part of the gross amount charged under the valuation provision; nevertheless, valuation rules in the revised regime expressly define a Total Amount that adds the fair market value of recipient supplied goods to the gross amount charged for abatement purposes, which operates independently of the Larger Bench's exclusionary reasoning. en-us Thu, 05 Dec 2013 07:53:33 +0530 Thu, 05 Dec 2013 07:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5377 Free supplies from a service recipient to a provider are not consideration that flows to or benefits the provider and thus do not form part of the gross amount charged under the valuation provision; nevertheless, valuation rules in the revised regime expressly define a Total Amount that adds the fair market value of recipient supplied goods to the gross amount charged for abatement purposes, which operates independently of the Larger Bench's exclusionary reasoning. Articles Service Tax Thu, 05 Dec 2013 07:53:33 +0530 https://www.taxtmi.com/article/detailed?id=5377