https://www.taxtmi.com/caselaws?id=432503 The Tribunal ruled in favor of the appellant, holding that the value of free items provided by Rajasthan Mines should not be included in the taxable value of mining services. The decision was based on the precedent set by the Supreme Court in Bhayana Builders, establishing that the value of goods/materials supplied free of charge by the service recipient need not be included in the gross amount charged for the service. en-us Mon, 02 Jan 2023 00:00:00 +0530 Fri, 06 Jan 2023 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432503 The Tribunal ruled in favor of the appellant, holding that the value of free items provided by Rajasthan Mines should not be included in the taxable value of mining services. The decision was based on the precedent set by the Supreme Court in Bhayana Builders, establishing that the value of goods/materials supplied free of charge by the service recipient need not be included in the gross amount charged for the service. Case-Laws Service Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432503