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    <title>2013 (12) TMI 1571 - CESTAT AHMEDABAD</title>
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    <description>The appeal against service tax liability, interest, and penalties due to undervaluation of services by not including the value of free supply of cement and steel from the service recipient was successful. The judgment set aside the order imposing service tax liability, interest, and penalties, based on the precedent set by the Larger Bench in the case of Bhayana Builders (P) Ltd. It was clarified that the value of free supplies by the service recipient should not be included in the gross amount charged for service tax purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=179346</link>
      <description>The appeal against service tax liability, interest, and penalties due to undervaluation of services by not including the value of free supply of cement and steel from the service recipient was successful. The judgment set aside the order imposing service tax liability, interest, and penalties, based on the precedent set by the Larger Bench in the case of Bhayana Builders (P) Ltd. It was clarified that the value of free supplies by the service recipient should not be included in the gross amount charged for service tax purposes.</description>
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      <pubDate>Tue, 03 Dec 2013 00:00:00 +0530</pubDate>
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