https://www.taxtmi.com/caselaws?id=190723 Free of cost pipes and other materials supplied by the service recipient were held not to form part of the taxable value for service tax on laying long distance pipelines. Applying the Larger Bench view, the Tribunal treated such materials as no consideration flowing to the service provider and therefore outside the gross amount charged under Section 67 of the Finance Act, 1994. On that basis, the valuation adopted in the demand was rejected and the tax demand failed. en-us Thu, 03 Sep 2015 00:00:00 +0530 Fri, 24 Feb 2017 00:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190723 Free of cost pipes and other materials supplied by the service recipient were held not to form part of the taxable value for service tax on laying long distance pipelines. Applying the Larger Bench view, the Tribunal treated such materials as no consideration flowing to the service provider and therefore outside the gross amount charged under Section 67 of the Finance Act, 1994. On that basis, the valuation adopted in the demand was rejected and the tax demand failed. Case-Laws Service Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190723