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    <title>2015 (9) TMI 1471 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellants, service providers in the site formation and mining services sector, regarding the inclusion of the value of free materials provided by a service recipient in the assessable value of services. Citing various precedents, the Tribunal found that the issue was directly covered by previous decisions. As a result, the impugned orders were set aside, and all appeals were allowed, granting relief to the appellants. The judgment was pronounced in open court, concluding the matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=186671</link>
      <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellants, service providers in the site formation and mining services sector, regarding the inclusion of the value of free materials provided by a service recipient in the assessable value of services. Citing various precedents, the Tribunal found that the issue was directly covered by previous decisions. As a result, the impugned orders were set aside, and all appeals were allowed, granting relief to the appellants. The judgment was pronounced in open court, concluding the matter.</description>
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