https://www.taxtmi.com/caselaws?id=365635 The Tribunal dismissed the Revenue's appeal regarding the inclusion of free materials in the valuation of construction services for service tax purposes. It was held that since the service provider did not charge for these materials, their value should not be considered in the taxable amount. The Tribunal also ruled in favor of the respondent regarding the validity of show cause notices, emphasizing the incorrectness of not including free materials in the taxable amount. The decisions were based on legal precedents and statutory provisions, leading to the dismissal of the Revenue's appeal. en-us Mon, 06 Aug 2018 00:00:00 +0530 Tue, 21 Aug 2018 07:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365635 The Tribunal dismissed the Revenue's appeal regarding the inclusion of free materials in the valuation of construction services for service tax purposes. It was held that since the service provider did not charge for these materials, their value should not be considered in the taxable amount. The Tribunal also ruled in favor of the respondent regarding the validity of show cause notices, emphasizing the incorrectness of not including free materials in the taxable amount. The decisions were based on legal precedents and statutory provisions, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365635