https://www.taxtmi.com/caselaws?id=381135 Free supply of pipe material by the service recipient was not, by itself, a valid ground to deny abatement under Notification No. 15/2004-ST and Notification No. 1/2006-ST, but the demand computation had to be verified to confirm whether such free-supplied value had already been included in the taxable value. The limitation objection on coating work of pipe, based on the appellant's asserted sub-contractor status and the effect of a Board circular, was not properly examined and required reconsideration. The impugned order was set aside and the matter remanded for fresh adjudication on abatement, valuation, and limitation-related objections. en-us Mon, 03 Jun 2019 00:00:00 +0530 Wed, 05 Jun 2019 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381135 Free supply of pipe material by the service recipient was not, by itself, a valid ground to deny abatement under Notification No. 15/2004-ST and Notification No. 1/2006-ST, but the demand computation had to be verified to confirm whether such free-supplied value had already been included in the taxable value. The limitation objection on coating work of pipe, based on the appellant's asserted sub-contractor status and the effect of a Board circular, was not properly examined and required reconsideration. The impugned order was set aside and the matter remanded for fresh adjudication on abatement, valuation, and limitation-related objections. Case-Laws Service Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381135