https://www.taxtmi.com/caselaws?id=252721 Free supplies made by the service recipient were held not to form part of the gross amount charged by the service provider for abatement under Notification No. 1/2006-S.T. The larger bench ruling in Bhayana Builders was treated as the governing interpretation, confirming that goods and materials supplied free of cost are excluded from taxable value because they are not part of the consideration charged. The later Delhi High Court decision in G.D. Builders was not treated as overriding that view, as it did not directly decide the scope of the notification. On that basis, free supplies could not be added to deny abatement. en-us Mon, 10 Mar 2014 00:00:00 +0530 Sat, 01 Nov 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252721 Free supplies made by the service recipient were held not to form part of the gross amount charged by the service provider for abatement under Notification No. 1/2006-S.T. The larger bench ruling in Bhayana Builders was treated as the governing interpretation, confirming that goods and materials supplied free of cost are excluded from taxable value because they are not part of the consideration charged. The later Delhi High Court decision in G.D. Builders was not treated as overriding that view, as it did not directly decide the scope of the notification. On that basis, free supplies could not be added to deny abatement. Case-Laws Service Tax Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252721