https://www.taxtmi.com/caselaws?id=441271 The Tribunal held that the construction service provided by the appellant was correctly classifiable under Works Contract Service due to the execution of work with material and payment of VAT, rejecting the demand under Commercial or Industrial Construction Service. Additionally, the Tribunal ruled in favor of the appellant regarding the inclusion of free supplied material in the gross value of works contract service, stating that it need not be added, leading to the appeal being allowed and the impugned order set aside. en-us Thu, 03 Aug 2023 00:00:00 +0530 Fri, 20 Feb 2026 17:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441271 The Tribunal held that the construction service provided by the appellant was correctly classifiable under Works Contract Service due to the execution of work with material and payment of VAT, rejecting the demand under Commercial or Industrial Construction Service. Additionally, the Tribunal ruled in favor of the appellant regarding the inclusion of free supplied material in the gross value of works contract service, stating that it need not be added, leading to the appeal being allowed and the impugned order set aside. Case-Laws Service Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441271