https://www.taxtmi.com/caselaws?id=178220 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the assessee, holding that the value of free supplies of materials by the recipient does not need to be included in the taxable value for service tax purposes. The Tribunal referred to a Larger Bench decision, which established that such free supplies do not form part of the gross amount charged under the Finance Act, 1994. Consequently, the Tribunal set aside the impugned orders and allowed the appeal, providing clarity on the treatment of free supplies in service tax liability calculations. en-us Mon, 21 Oct 2013 00:00:00 +0530 Fri, 27 Jul 2018 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178220 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the assessee, holding that the value of free supplies of materials by the recipient does not need to be included in the taxable value for service tax purposes. The Tribunal referred to a Larger Bench decision, which established that such free supplies do not form part of the gross amount charged under the Finance Act, 1994. Consequently, the Tribunal set aside the impugned orders and allowed the appeal, providing clarity on the treatment of free supplies in service tax liability calculations. Case-Laws Service Tax Mon, 21 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178220