https://www.taxtmi.com/caselaws?id=309017 The Appellate Tribunal CESTAT AHMEDABAD ruled that the value of free supplies material need not be added to the gross value of Commercial or Industrial Construction Service for the purpose of granting exemption under Notification No. 15/2004-ST. The Tribunal referenced a previous Supreme Court judgment and allowed the appeal, setting aside the impugned order. This clarified the application of the exemption in relation to the inclusion of the value of free supplies material in calculating the gross value of the service provided. 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 The Appellate Tribunal CESTAT AHMEDABAD ruled that the value of free supplies material need not be added to the gross value of Commercial or Industrial Construction Service for the purpose of granting exemption under Notification No. 15/2004-ST. The Tribunal referenced a previous Supreme Court judgment and allowed the appeal, setting aside the impugned order. This clarified the application of the exemption in relation to the inclusion of the value of free supplies material in calculating the gross value of the service provided. Case-Laws Service Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309017