https://www.taxtmi.com/caselaws?id=364851 The tribunal allowed the appeal, setting aside the Order-in-Original, based on the non-inclusion of the value of free supply of materials in the assessable value for service tax calculation and the tax liability on mobilization advance received towards service provision. The tribunal held that the value of free materials provided by the service recipient should not be included in the gross amount for service tax calculation, following a Supreme Court precedent. Additionally, the tribunal determined that the appellant was not liable to pay service tax on mobilization advances received before the Point of Taxation Rules, 2011 came into force, as these advances were considered akin to loans and not payments against services. en-us Tue, 10 Jul 2018 00:00:00 +0530 Mon, 06 Aug 2018 08:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364851 The tribunal allowed the appeal, setting aside the Order-in-Original, based on the non-inclusion of the value of free supply of materials in the assessable value for service tax calculation and the tax liability on mobilization advance received towards service provision. The tribunal held that the value of free materials provided by the service recipient should not be included in the gross amount for service tax calculation, following a Supreme Court precedent. Additionally, the tribunal determined that the appellant was not liable to pay service tax on mobilization advances received before the Point of Taxation Rules, 2011 came into force, as these advances were considered akin to loans and not payments against services. Case-Laws Service Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364851