https://www.taxtmi.com/caselaws?id=340958 Free supplies by the service recipient are not included in the taxable value for service tax where the governing notification does not expressly require their inclusion. Applying the larger Bench ruling, CESTAT held that goods or material supplied free of cost by the electricity board were neither monetary nor non-monetary consideration flowing to the service provider and therefore could not be added to the assessable value. The departmental demand was unsustainable, the valuation adopted by the department was set aside, and consequential relief followed for the assessee. en-us Mon, 06 Feb 2017 00:00:00 +0530 Wed, 29 Mar 2017 06:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340958 Free supplies by the service recipient are not included in the taxable value for service tax where the governing notification does not expressly require their inclusion. Applying the larger Bench ruling, CESTAT held that goods or material supplied free of cost by the electricity board were neither monetary nor non-monetary consideration flowing to the service provider and therefore could not be added to the assessable value. The departmental demand was unsustainable, the valuation adopted by the department was set aside, and consequential relief followed for the assessee. Case-Laws Service Tax Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340958