https://www.taxtmi.com/caselaws?id=361363 The valuation of service tax for fabrication and laying of cross-country pipelines excluded the value of materials supplied free of cost by the contract recipient. The Tribunal applied the settled rule that free supplies do not form part of the consideration for the taxable service, and noted that the point had already been settled by the Larger Bench and affirmed by the Apex Court. The demand was therefore set aside to the extent it included the value of such free-supplied materials. en-us Thu, 03 May 2018 00:00:00 +0530 Thu, 07 Jun 2018 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361363 The valuation of service tax for fabrication and laying of cross-country pipelines excluded the value of materials supplied free of cost by the contract recipient. The Tribunal applied the settled rule that free supplies do not form part of the consideration for the taxable service, and noted that the point had already been settled by the Larger Bench and affirmed by the Apex Court. The demand was therefore set aside to the extent it included the value of such free-supplied materials. Case-Laws Service Tax Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361363