https://www.taxtmi.com/caselaws?id=378493 Free of cost materials supplied by the service recipient do not form part of taxable value under section 67, so abatement cannot be denied on that basis, and service tax is chargeable at the rate prevailing when the service is rendered rather than when payment is received. A composite contract involving both goods and services cannot be reclassified and taxed as commercial or industrial construction service for the relevant period. Denial of Cenvat credit requires proper factual verification of the ST-3 return details and any alleged procedural omission, so the credit issue was remanded for fresh examination. en-us Thu, 07 Mar 2019 00:00:00 +0530 Wed, 17 Apr 2019 14:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378493 Free of cost materials supplied by the service recipient do not form part of taxable value under section 67, so abatement cannot be denied on that basis, and service tax is chargeable at the rate prevailing when the service is rendered rather than when payment is received. A composite contract involving both goods and services cannot be reclassified and taxed as commercial or industrial construction service for the relevant period. Denial of Cenvat credit requires proper factual verification of the ST-3 return details and any alleged procedural omission, so the credit issue was remanded for fresh examination. Case-Laws Service Tax Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378493