https://www.taxtmi.com/caselaws?id=268852 Free-of-cost goods supplied by the service recipient are not includible in the value used to deny exemption under the relevant service tax notifications. The service tax demand, along with interest and penalty, depended entirely on treating such supplies as part of the taxable value for exemption purposes, but that approach was already covered by a Larger Bench ruling against inclusion. On that basis, the demand could not be sustained and the assessee succeeded. en-us Wed, 23 Jul 2014 00:00:00 +0530 Tue, 12 Jan 2016 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268852 Free-of-cost goods supplied by the service recipient are not includible in the value used to deny exemption under the relevant service tax notifications. The service tax demand, along with interest and penalty, depended entirely on treating such supplies as part of the taxable value for exemption purposes, but that approach was already covered by a Larger Bench ruling against inclusion. On that basis, the demand could not be sustained and the assessee succeeded. Case-Laws Service Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268852