https://www.taxtmi.com/caselaws?id=268841 For service tax exemption under the relevant notifications, the value of materials supplied free of cost by the service recipient is not part of the consideration charged for the service and cannot be added to the taxable value. The taxable value remains confined to the consideration actually received by the service provider. On that basis, non-disclosure of the free supplies did not justify denial of the notification benefit, and the contrary stand was held unsustainable. en-us Thu, 05 Jun 2014 00:00:00 +0530 Wed, 02 Dec 2015 22:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268841 For service tax exemption under the relevant notifications, the value of materials supplied free of cost by the service recipient is not part of the consideration charged for the service and cannot be added to the taxable value. The taxable value remains confined to the consideration actually received by the service provider. On that basis, non-disclosure of the free supplies did not justify denial of the notification benefit, and the contrary stand was held unsustainable. Case-Laws Service Tax Thu, 05 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268841