https://www.taxtmi.com/article/detailed?id=6062 The Tribunal remanded for de novo adjudication whether value of goods freely supplied by a service recipient must be included in gross amount for claiming abatement, following the Larger Bench view that such free supplies need not be included for pre-Negative List construction services; it also ordered reconsideration of Composition Scheme eligibility, claims under Rule 2A or exemption notifications, and the admissibility of Cenvat credit and suo-moto adjustments, while upholding that certain projects qualified as taxable commercial/industrial construction. en-us Thu, 12 Feb 2015 06:24:21 +0530 Thu, 12 Feb 2015 06:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6062 The Tribunal remanded for de novo adjudication whether value of goods freely supplied by a service recipient must be included in gross amount for claiming abatement, following the Larger Bench view that such free supplies need not be included for pre-Negative List construction services; it also ordered reconsideration of Composition Scheme eligibility, claims under Rule 2A or exemption notifications, and the admissibility of Cenvat credit and suo-moto adjustments, while upholding that certain projects qualified as taxable commercial/industrial construction. Articles Service Tax Thu, 12 Feb 2015 06:24:21 +0530 https://www.taxtmi.com/article/detailed?id=6062