https://www.taxtmi.com/caselaws?id=309017 For exemption under Notification No. 15/2004-ST, the value of free supplies provided by the service recipient is not includible in the gross value of Commercial or Industrial Construction Service. The note records that this position had already been settled by the Supreme Court, so the taxable value for the notification is computed without adding the value of such free supplies. On that basis, the appeal succeeds. en-us Thu, 28 Feb 2019 00:00:00 +0530 Mon, 07 Aug 2023 21:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309017 For exemption under Notification No. 15/2004-ST, the value of free supplies provided by the service recipient is not includible in the gross value of Commercial or Industrial Construction Service. The note records that this position had already been settled by the Supreme Court, so the taxable value for the notification is computed without adding the value of such free supplies. On that basis, the appeal succeeds. Case-Laws Service Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309017