https://www.taxtmi.com/caselaws?id=269293 Free supplies made by the service recipient were held to be outside the taxable value of services for purposes of Notification No. 20/2004-S.T. and Notification No. 1/2006-S.T. The Larger Bench view was applied that materials supplied free of cost do not form part of the value of the service, so they must be excluded when computing service tax under those notifications. On that basis, the value of free-of-cost materials was not includible in the taxable base, and the appeal succeeded. en-us Mon, 01 Jun 2015 00:00:00 +0530 Sat, 19 Nov 2016 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269293 Free supplies made by the service recipient were held to be outside the taxable value of services for purposes of Notification No. 20/2004-S.T. and Notification No. 1/2006-S.T. The Larger Bench view was applied that materials supplied free of cost do not form part of the value of the service, so they must be excluded when computing service tax under those notifications. On that basis, the value of free-of-cost materials was not includible in the taxable base, and the appeal succeeded. Case-Laws Service Tax Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269293