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    <title>2010 (10) TMI 1029 - CESTAT AHMEDABAD</title>
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    <description>The commentary addresses whether free-supplied material received from clients must be included in the gross amount for computing abatement under the relevant service tax notification. It notes that Tribunal and High Court authorities had treated such material as outside the taxable value for abatement purposes under Notification No. 15/2004-ST. On that basis, the appellant was regarded as having a strong prima facie case on the valuation issue, and unconditional stay was considered justified.</description>
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