https://www.taxtmi.com/caselaws?id=177097 Free supplies of diesel and explosives provided by the service recipient were held not includible in the gross consideration for valuing taxable site formation and clearance service under section 67 of the Finance Act, 1994. The valuation dispute turned on whether materials supplied free of cost could form part of the service consideration; the tribunal followed its decision in a connected appeal on identical facts and reasoning. On that basis, the free supplies were excluded from the taxable value, the adjudication order was quashed, and the appeal succeeded. en-us Mon, 30 Dec 2013 00:00:00 +0530 Mon, 16 Jan 2017 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177097 Free supplies of diesel and explosives provided by the service recipient were held not includible in the gross consideration for valuing taxable site formation and clearance service under section 67 of the Finance Act, 1994. The valuation dispute turned on whether materials supplied free of cost could form part of the service consideration; the tribunal followed its decision in a connected appeal on identical facts and reasoning. On that basis, the free supplies were excluded from the taxable value, the adjudication order was quashed, and the appeal succeeded. Case-Laws Service Tax Mon, 30 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177097