https://www.taxtmi.com/caselaws?id=329903 The appeal was allowed as the impugned order confirming the demand of Service Tax and imposing a penalty based on including the value of free issue material in the gross taxable value was set aside. The issue of interpreting Notification No.15/2004-ST regarding abatement of service tax for Commercial or Industrial Construction Service was settled in favor of the Appellant, who provided taxable service under this category. The value of goods and materials supplied free of cost by a service recipient should be excluded from the taxable value, as per the decision of the Larger Bench of the Tribunal in a previous case. en-us Tue, 24 May 2016 00:00:00 +0530 Tue, 12 Jul 2016 11:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329903 The appeal was allowed as the impugned order confirming the demand of Service Tax and imposing a penalty based on including the value of free issue material in the gross taxable value was set aside. The issue of interpreting Notification No.15/2004-ST regarding abatement of service tax for Commercial or Industrial Construction Service was settled in favor of the Appellant, who provided taxable service under this category. The value of goods and materials supplied free of cost by a service recipient should be excluded from the taxable value, as per the decision of the Larger Bench of the Tribunal in a previous case. Case-Laws Service Tax Tue, 24 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329903