https://www.taxtmi.com/caselaws?id=252512 The Tribunal held that the value of free issue material supplied by the service recipient should not be included in computing the gross amount charged for service tax purposes. Relying on the decision in the Bhayana Builders case, the Tribunal emphasized that the nature of the transaction remained one of supplying goods free of cost, regardless of the intermediate sale and supply chain. The Tribunal found the Appellant's pre-deposit to be adequate, granting a stay against recovery for 180 days from the order date. en-us Wed, 25 Jun 2014 00:00:00 +0530 Mon, 27 Oct 2014 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252512 The Tribunal held that the value of free issue material supplied by the service recipient should not be included in computing the gross amount charged for service tax purposes. Relying on the decision in the Bhayana Builders case, the Tribunal emphasized that the nature of the transaction remained one of supplying goods free of cost, regardless of the intermediate sale and supply chain. The Tribunal found the Appellant's pre-deposit to be adequate, granting a stay against recovery for 180 days from the order date. Case-Laws Service Tax Wed, 25 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252512