https://www.taxtmi.com/caselaws?id=309017 For exemption under Notification No. 15/2004-ST, the value of materials supplied free of cost by the service recipient is not included in the gross value of Commercial or Industrial Construction Service. The exemption computation therefore excludes the value of such free supplies, consistent with the settled Supreme Court position. 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 materials supplied free of cost by the service recipient is not included in the gross value of Commercial or Industrial Construction Service. The exemption computation therefore excludes the value of such free supplies, consistent with the settled Supreme Court position. Case-Laws Service Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309017