https://www.taxtmi.com/caselaws?id=371047 The Tribunal set aside the order confirming a Service Tax demand and penalties, remanding the matter for fresh consideration by the adjudicating authority. The issue of including the value of free supply material in the gross value for Service Tax calculation was referred back for re-evaluation in line with legal precedent. The appellant's reliance on a Supreme Court upheld judgment supported their argument against penalty imposition based on an interpretation of the law. The decision was pronounced on 26.11.2018, with all other issues remaining open for further determination. en-us Mon, 26 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371047 The Tribunal set aside the order confirming a Service Tax demand and penalties, remanding the matter for fresh consideration by the adjudicating authority. The issue of including the value of free supply material in the gross value for Service Tax calculation was referred back for re-evaluation in line with legal precedent. The appellant's reliance on a Supreme Court upheld judgment supported their argument against penalty imposition based on an interpretation of the law. The decision was pronounced on 26.11.2018, with all other issues remaining open for further determination. Case-Laws Service Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371047