https://www.taxtmi.com/caselaws?id=366914 For exemption under Notification No. 15/2004-ST for Commercial or Industrial Construction Services, free supply material provided by the service recipient is not includible in the gross value of service. The analysis treats the issue as settled by a binding Larger Bench view, as affirmed by the Supreme Court, and applies that position to confirm eligibility for exemption and corresponding abatement. The stated effect is that valuation for the notification excludes recipient-supplied materials, reducing the taxable service value for the exemption calculation. en-us Mon, 30 Jul 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366914 For exemption under Notification No. 15/2004-ST for Commercial or Industrial Construction Services, free supply material provided by the service recipient is not includible in the gross value of service. The analysis treats the issue as settled by a binding Larger Bench view, as affirmed by the Supreme Court, and applies that position to confirm eligibility for exemption and corresponding abatement. The stated effect is that valuation for the notification excludes recipient-supplied materials, reducing the taxable service value for the exemption calculation. Case-Laws Service Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366914