https://www.taxtmi.com/caselaws?id=375679 For abatement under Notification No. 15/2004-ST in respect of commercial or industrial construction service, free supply material provided by the service recipient is not includible in the gross value of the service. The principle had already been settled by the Supreme Court in Bhayana Builders and was treated as no longer res integra. On that basis, the demand was held unsustainable and the assessee succeeded. en-us Wed, 09 Jan 2019 00:00:00 +0530 Sat, 23 Feb 2019 08:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375679 For abatement under Notification No. 15/2004-ST in respect of commercial or industrial construction service, free supply material provided by the service recipient is not includible in the gross value of the service. The principle had already been settled by the Supreme Court in Bhayana Builders and was treated as no longer res integra. On that basis, the demand was held unsustainable and the assessee succeeded. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375679