https://www.taxtmi.com/caselaws?id=243036 The scope of "gross amount charged" under Notification No. 15/2004-ST, as amended by Notification No. 4/2005-ST, was examined in relation to free supply material provided by the service recipient. The Larger Bench position treated such free supplies as outside the gross amount charged for the notification, including after insertion of the Explanation. On that basis, the value of free supplies was not includible in the taxable base for availing the notification benefit, and the Revenue's challenge failed. en-us Wed, 18 Sep 2013 00:00:00 +0530 Sat, 25 Jan 2014 15:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243036 The scope of "gross amount charged" under Notification No. 15/2004-ST, as amended by Notification No. 4/2005-ST, was examined in relation to free supply material provided by the service recipient. The Larger Bench position treated such free supplies as outside the gross amount charged for the notification, including after insertion of the Explanation. On that basis, the value of free supplies was not includible in the taxable base for availing the notification benefit, and the Revenue's challenge failed. Case-Laws Service Tax Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243036