https://www.taxtmi.com/caselaws?id=349252 The tribunal upheld the inclusion of free supply material in the gross value of works contract service for service tax calculation. The demand for service tax and penalty under Section 78 of the Finance Act was deemed sustainable due to the lack of ambiguity in the legal provision and the appellant's failure to disclose the value of free supply material. The impugned order was upheld, and the appeal was dismissed on 28/09/2017. en-us Thu, 28 Sep 2017 00:00:00 +0530 Fri, 27 Apr 2018 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349252 The tribunal upheld the inclusion of free supply material in the gross value of works contract service for service tax calculation. The demand for service tax and penalty under Section 78 of the Finance Act was deemed sustainable due to the lack of ambiguity in the legal provision and the appellant's failure to disclose the value of free supply material. The impugned order was upheld, and the appeal was dismissed on 28/09/2017. Case-Laws Service Tax Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349252