https://www.taxtmi.com/caselaws?id=249595 For commercial or industrial construction service, the abatement under the relevant service tax notifications was available without adding the value of free supplies made by the service recipient. Relying on the Larger Bench ruling in Bhayana Builders, the Tribunal noted that such free-of-cost goods supplied for incorporation into the construction were not required to be disclosed or included for denying the abatement benefit. On that interpretation, the confirmation of service tax, interest, and penalties could not be sustained, and the issue was decided in favour of the assessee. en-us Tue, 01 Jul 2014 00:00:00 +0530 Thu, 17 Jul 2014 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249595 For commercial or industrial construction service, the abatement under the relevant service tax notifications was available without adding the value of free supplies made by the service recipient. Relying on the Larger Bench ruling in Bhayana Builders, the Tribunal noted that such free-of-cost goods supplied for incorporation into the construction were not required to be disclosed or included for denying the abatement benefit. On that interpretation, the confirmation of service tax, interest, and penalties could not be sustained, and the issue was decided in favour of the assessee. Case-Laws Service Tax Tue, 01 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249595