https://www.taxtmi.com/caselaws?id=286237 The Tribunal ruled in favor of the appellant, setting aside the original order and allowing the appeal. It held that the value of free supplies should not be included in the gross amount charged for services, citing the precedent established by the Supreme Court's decision in the case of CST vs. Bhayana Builders (P) Ltd. The appellant successfully argued against the Department's demand for service tax, interest, and penalties, based on the interpretation of relevant provisions of the Finance Act, 1994, and Explanation 3 to Section 67. en-us Wed, 19 Dec 2018 00:00:00 +0530 Tue, 18 Feb 2020 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286237 The Tribunal ruled in favor of the appellant, setting aside the original order and allowing the appeal. It held that the value of free supplies should not be included in the gross amount charged for services, citing the precedent established by the Supreme Court's decision in the case of CST vs. Bhayana Builders (P) Ltd. The appellant successfully argued against the Department's demand for service tax, interest, and penalties, based on the interpretation of relevant provisions of the Finance Act, 1994, and Explanation 3 to Section 67. Case-Laws Service Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286237