https://www.taxtmi.com/caselaws?id=371246 Composite contracts for procurement, supply and erection of plant, machinery and allied facilities executed before 01.06.2007 are treated as works contract arrangements under the settled Supreme Court principle, and not as Construction of Industrial Complex Services for that period. The valuation question is also settled in favour of the assessee: free supplies made by the service recipient are not includible in the taxable value for computing exemption benefit under the relevant notification framework, unless the notification expressly requires inclusion. On that basis, the demand and penalty were not sustainable and relief followed. en-us Thu, 25 Oct 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371246 Composite contracts for procurement, supply and erection of plant, machinery and allied facilities executed before 01.06.2007 are treated as works contract arrangements under the settled Supreme Court principle, and not as Construction of Industrial Complex Services for that period. The valuation question is also settled in favour of the assessee: free supplies made by the service recipient are not includible in the taxable value for computing exemption benefit under the relevant notification framework, unless the notification expressly requires inclusion. On that basis, the demand and penalty were not sustainable and relief followed. Case-Laws Service Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371246