https://www.taxtmi.com/caselaws?id=379428 Abatement under Notification No. 15/2004-ST and Notification No. 1/2006-ST was held available where the service recipient supplied materials free of cost and their value was not included in the gross amount charged for Commercial or Industrial Construction Service. Relying on the Supreme Court ruling in Bhayana Builders, the text states that free supplies are not part of the gross value for abatement purposes, so denial of abatement solely because such materials were used was unsustainable. The demand disallowing the abatement was therefore not sustainable. en-us Mon, 22 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 17:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379428 Abatement under Notification No. 15/2004-ST and Notification No. 1/2006-ST was held available where the service recipient supplied materials free of cost and their value was not included in the gross amount charged for Commercial or Industrial Construction Service. Relying on the Supreme Court ruling in Bhayana Builders, the text states that free supplies are not part of the gross value for abatement purposes, so denial of abatement solely because such materials were used was unsustainable. The demand disallowing the abatement was therefore not sustainable. Case-Laws Service Tax Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379428