https://www.taxtmi.com/caselaws?id=258778 The appellant, M/s. M.B. Chitale Constructions, challenged a service tax demand and penalty imposed against them. The denial of the benefit of specific Notifications was based on the inclusion of the value of goods received free of cost. The Tribunal, following a decision by a Larger Bench, held that such goods should not be included in the taxable value for abatement calculation. Consequently, the appellant was deemed eligible for the benefit of the Notifications, and the appeal was allowed with appropriate relief to be granted. The judgment clarified the correct treatment of goods received free of cost in service tax calculations. en-us Fri, 30 Jan 2015 00:00:00 +0530 Mon, 20 Apr 2015 12:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258778 The appellant, M/s. M.B. Chitale Constructions, challenged a service tax demand and penalty imposed against them. The denial of the benefit of specific Notifications was based on the inclusion of the value of goods received free of cost. The Tribunal, following a decision by a Larger Bench, held that such goods should not be included in the taxable value for abatement calculation. Consequently, the appellant was deemed eligible for the benefit of the Notifications, and the appeal was allowed with appropriate relief to be granted. The judgment clarified the correct treatment of goods received free of cost in service tax calculations. Case-Laws Service Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258778