https://www.taxtmi.com/caselaws?id=359754 The Tribunal held that the service tax demand denying exemption due to the non-inclusion of the value of free supplied material in the gross amount charged was incorrect. It was determined that the appellant, who had paid the service tax and interest before any show cause notice, should not be liable for penalty under Section 78. The Tribunal referred to a previous case and concluded that the case had been concluded, setting aside the penalty imposed under Section 78. The judgment was in favor of the appellant and was pronounced on 17/04/2018 by Members R.Nair and C.J. Mathew. en-us Tue, 17 Apr 2018 00:00:00 +0530 Fri, 09 Sep 2022 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359754 The Tribunal held that the service tax demand denying exemption due to the non-inclusion of the value of free supplied material in the gross amount charged was incorrect. It was determined that the appellant, who had paid the service tax and interest before any show cause notice, should not be liable for penalty under Section 78. The Tribunal referred to a previous case and concluded that the case had been concluded, setting aside the penalty imposed under Section 78. The judgment was in favor of the appellant and was pronounced on 17/04/2018 by Members R.Nair and C.J. Mathew. Case-Laws Service Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359754