https://www.taxtmi.com/caselaws?id=424421 The Appellate Tribunal CESTAT New Delhi ruled in favor of the appellant, holding that the free supply of materials, such as cement and steel, by the appellant to the contractor should not be included in the taxable value of services provided for construction work at the appellant's factory. The Tribunal relied on a Supreme Court judgment that emphasized the exclusion of the cost of materials provided free of charge from the taxable value of services. The Tribunal set aside the Commissioner's order and allowed the appeal, stating that the value of free materials should not impact the taxable value of services provided by the contractor. en-us Thu, 16 Jun 2022 00:00:00 +0530 Thu, 30 Jun 2022 09:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424421 The Appellate Tribunal CESTAT New Delhi ruled in favor of the appellant, holding that the free supply of materials, such as cement and steel, by the appellant to the contractor should not be included in the taxable value of services provided for construction work at the appellant's factory. The Tribunal relied on a Supreme Court judgment that emphasized the exclusion of the cost of materials provided free of charge from the taxable value of services. The Tribunal set aside the Commissioner's order and allowed the appeal, stating that the value of free materials should not impact the taxable value of services provided by the contractor. Case-Laws Service Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424421