https://www.taxtmi.com/caselaws?id=260453 The Appellate Tribunal CESTAT NEW DELHI quashed an order confirming a Service Tax demand and penalties under Sections 76 and 77 of the Finance Act, 1994, against a company engaged in service rendition and construction works. The dispute centered on the interpretation of Notification No. 1/2006-S.T. regarding the disclosure of the value of free supplies by the recipient for availing benefits under the notification. The Tribunal ruled that the value of free supplies did not need to be disclosed, leading to the quashing of the impugned order and allowing the appeal without costs. en-us Fri, 09 May 2014 00:00:00 +0530 Sat, 04 Jul 2015 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260453 The Appellate Tribunal CESTAT NEW DELHI quashed an order confirming a Service Tax demand and penalties under Sections 76 and 77 of the Finance Act, 1994, against a company engaged in service rendition and construction works. The dispute centered on the interpretation of Notification No. 1/2006-S.T. regarding the disclosure of the value of free supplies by the recipient for availing benefits under the notification. The Tribunal ruled that the value of free supplies did not need to be disclosed, leading to the quashing of the impugned order and allowing the appeal without costs. Case-Laws Service Tax Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260453