https://www.taxtmi.com/caselaws?id=366914 The Appellate Tribunal CESTAT AHMEDABAD ruled that the cost of free supply material by the service recipient should not be included in the gross value of service for availing the Exemption Notification No.15/2004-ST. Citing the Supreme Court judgment in Commissioner of Service Tax Vs. Bhayana Builder Pvt. Ltd., the Tribunal held that the value of free supply material does not need to be included in the gross value for the purpose of the notification. Consequently, the appellant was entitled to the abatement provided in the notification, leading to the appeal being allowed in favor of the appellant. 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 The Appellate Tribunal CESTAT AHMEDABAD ruled that the cost of free supply material by the service recipient should not be included in the gross value of service for availing the Exemption Notification No.15/2004-ST. Citing the Supreme Court judgment in Commissioner of Service Tax Vs. Bhayana Builder Pvt. Ltd., the Tribunal held that the value of free supply material does not need to be included in the gross value for the purpose of the notification. Consequently, the appellant was entitled to the abatement provided in the notification, leading to the appeal being allowed in favor of the appellant. Case-Laws Service Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366914