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    <title>2019 (6) TMI 516 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, holding that the value of goods supplied by the service provider should not be included in calculating the gross amount charged for taxable services. The Tribunal relied on a Supreme Court decision clarifying that the value of goods supplied free of cost should not influence the valuation of services under the relevant tax law. The appellant was entitled to the benefit of abatement despite receiving free construction materials, as the value of such materials should not be considered in determining the taxable service amount.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, holding that the value of goods supplied by the service provider should not be included in calculating the gross amount charged for taxable services. The Tribunal relied on a Supreme Court decision clarifying that the value of goods supplied free of cost should not influence the valuation of services under the relevant tax law. The appellant was entitled to the benefit of abatement despite receiving free construction materials, as the value of such materials should not be considered in determining the taxable service amount.</description>
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      <pubDate>Fri, 29 Mar 2019 00:00:00 +0530</pubDate>
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