https://www.taxtmi.com/caselaws?id=360273 The Tribunal allowed the assessee's appeal regarding the non-inclusion of the value of materials supplied free of cost in the taxable value, citing Supreme Court precedent. The Tribunal remanded the issue of including TDS amounts for re-quantification with a possible abatement. The demand related to services provided to educational institutions was rejected based on prior Tribunal decisions. Penalties under Sections 76 and 77 were set aside. The Tribunal upheld the appeal, set aside penalties, and dismissed the department's appeal, emphasizing clarity from previous decisions. en-us Wed, 09 May 2018 00:00:00 +0530 Mon, 14 May 2018 06:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360273 The Tribunal allowed the assessee's appeal regarding the non-inclusion of the value of materials supplied free of cost in the taxable value, citing Supreme Court precedent. The Tribunal remanded the issue of including TDS amounts for re-quantification with a possible abatement. The demand related to services provided to educational institutions was rejected based on prior Tribunal decisions. Penalties under Sections 76 and 77 were set aside. The Tribunal upheld the appeal, set aside penalties, and dismissed the department's appeal, emphasizing clarity from previous decisions. Case-Laws Service Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360273