https://www.taxtmi.com/caselaws?id=369885 The Tribunal held that the value of free materials provided by the service recipient should not be included in the calculation of service tax liability. As the appellant had already paid the differential service tax amount before the show-cause notice without challenge, the Tribunal set aside the demand for interest and penalties imposed under the Finance Act, 1994. The Tribunal upheld the payment of service tax made before the issuance of the show-cause notice and allowed the appeal in favor of the appellant. en-us Mon, 29 Oct 2018 00:00:00 +0530 Sun, 04 Nov 2018 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369885 The Tribunal held that the value of free materials provided by the service recipient should not be included in the calculation of service tax liability. As the appellant had already paid the differential service tax amount before the show-cause notice without challenge, the Tribunal set aside the demand for interest and penalties imposed under the Finance Act, 1994. The Tribunal upheld the payment of service tax made before the issuance of the show-cause notice and allowed the appeal in favor of the appellant. Case-Laws Service Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369885