https://www.taxtmi.com/caselaws?id=351525 Free supplies furnished by the service recipient are not includible in the taxable value of works contract service because they are not consideration flowing to the service provider; the assessable value remains confined to the gross amount charged under Section 67 of the Finance Act, 1994, consistent with Bhayana Builders and the explanation to Notification No. 15/2004-ST. Penalties may be waived where part payment was made before notice and the dispute arose from mixed factual contracts, and the limited questions on CPWD construction and composition scheme eligibility require verification from basic records before a final view can be taken. en-us Tue, 07 Nov 2017 00:00:00 +0530 Mon, 11 Dec 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351525 Free supplies furnished by the service recipient are not includible in the taxable value of works contract service because they are not consideration flowing to the service provider; the assessable value remains confined to the gross amount charged under Section 67 of the Finance Act, 1994, consistent with Bhayana Builders and the explanation to Notification No. 15/2004-ST. Penalties may be waived where part payment was made before notice and the dispute arose from mixed factual contracts, and the limited questions on CPWD construction and composition scheme eligibility require verification from basic records before a final view can be taken. Case-Laws Service Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351525