https://www.taxtmi.com/caselaws?id=336084 For service tax valuation of commercial and industrial construction service, only consideration received for the taxable service can form part of the assessable value. Free supplies of steel, cement and other goods provided by the service recipient were treated as outside the service provider's consideration and therefore not includible. Scrap sale proceeds generated during provision of service were also excluded because they were not shown to be consideration for the taxable service and no specific charging provision permitted their inclusion. On that basis, the demand could not be sustained and the assessee succeeded. en-us Thu, 14 Jul 2016 00:00:00 +0530 Tue, 29 Aug 2017 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336084 For service tax valuation of commercial and industrial construction service, only consideration received for the taxable service can form part of the assessable value. Free supplies of steel, cement and other goods provided by the service recipient were treated as outside the service provider's consideration and therefore not includible. Scrap sale proceeds generated during provision of service were also excluded because they were not shown to be consideration for the taxable service and no specific charging provision permitted their inclusion. On that basis, the demand could not be sustained and the assessee succeeded. Case-Laws Service Tax Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336084