https://www.taxtmi.com/caselaws?id=331409 The assessable value for claiming abatement under Notification No. 15/2004-S.T. and Notification No. 1/2006-S.T. for commercial or industrial construction service and construction of residential complex service did not include the value of free supplies provided by the service recipient. The analysis follows the larger Bench ruling in Bhayana Builders (P) Ltd. and notes that subsequent decisions applied the same view. On that basis, free-supplied items were not to be added to the assessable value for the abatements claimed under those notifications, and the appeal succeeded. en-us Fri, 08 Jul 2016 00:00:00 +0530 Mon, 22 Aug 2016 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331409 The assessable value for claiming abatement under Notification No. 15/2004-S.T. and Notification No. 1/2006-S.T. for commercial or industrial construction service and construction of residential complex service did not include the value of free supplies provided by the service recipient. The analysis follows the larger Bench ruling in Bhayana Builders (P) Ltd. and notes that subsequent decisions applied the same view. On that basis, free-supplied items were not to be added to the assessable value for the abatements claimed under those notifications, and the appeal succeeded. Case-Laws Service Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331409