https://www.taxtmi.com/caselaws?id=355904 SC held that materials/goods supplied free of cost by a service recipient are not includible in the gross amount charged for valuation of taxable service under Section 67 of the Finance Act and the relevant notifications. Explanation 3 and the statutory scheme were interpreted to mean no addition where no amount is charged for such materials, and no prescribed method includes free-supplied goods in value determination. The notifications relied on do not permit adding the value of recipient-supplied materials; the appeal by Revenue was dismissed. en-us Mon, 19 Feb 2018 00:00:00 +0530 Sat, 08 Nov 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355904 SC held that materials/goods supplied free of cost by a service recipient are not includible in the gross amount charged for valuation of taxable service under Section 67 of the Finance Act and the relevant notifications. Explanation 3 and the statutory scheme were interpreted to mean no addition where no amount is charged for such materials, and no prescribed method includes free-supplied goods in value determination. The notifications relied on do not permit adding the value of recipient-supplied materials; the appeal by Revenue was dismissed. Case-Laws Service Tax Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355904