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    <title>2008 (5) TMI 19 - HIGH COURT OF DELHI</title>
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    <description>The court ruled in favor of the petitioner, holding that pending adjudication, the respondents should not include the supply of free material in determining the taxable service. The court agreed with the petitioner that free materials should not be included in the taxable service, citing the definition of &quot;gross amount charged&quot; in Section 67(3) of the Finance Act, 1994. The decision was subject to final orders in the writ petition, and the application was disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=4494</link>
      <description>The court ruled in favor of the petitioner, holding that pending adjudication, the respondents should not include the supply of free material in determining the taxable service. The court agreed with the petitioner that free materials should not be included in the taxable service, citing the definition of &quot;gross amount charged&quot; in Section 67(3) of the Finance Act, 1994. The decision was subject to final orders in the writ petition, and the application was disposed of accordingly.</description>
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      <pubDate>Thu, 22 May 2008 00:00:00 +0530</pubDate>
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