https://www.taxtmi.com/caselaws?id=302598 Goods supplied free of cost by the service recipient are excluded from the gross amount used to compute abatement under the applicable service tax notifications for construction services. Applying the settled position in Bhayana Builders and later authorities, the tribunal held that such free supplies do not form part of the taxable value for this purpose, so denial of abatement was unsustainable. The demand was set aside, and the matter was remitted only for limited quantification, with consequential refund subject to that quantification. en-us Tue, 27 Jul 2021 00:00:00 +0530 Wed, 08 Jun 2022 07:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302598 Goods supplied free of cost by the service recipient are excluded from the gross amount used to compute abatement under the applicable service tax notifications for construction services. Applying the settled position in Bhayana Builders and later authorities, the tribunal held that such free supplies do not form part of the taxable value for this purpose, so denial of abatement was unsustainable. The demand was set aside, and the matter was remitted only for limited quantification, with consequential refund subject to that quantification. Case-Laws Service Tax Tue, 27 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302598