https://www.taxtmi.com/caselaws?id=33807 For valuation under Notification No. 15/2004-S.T., free construction material supplied by the recipient is not included in the "gross amount charged" for service tax computation. Following the Delhi HC's view on the same question, the Tribunal accepted that such free supply does not form part of the taxable value for determining eligibility under the notification. On that basis, the demand and penalties did not justify insistence on pre-deposit at the stay stage, and waiver of pre-deposit was granted. en-us Thu, 16 Oct 2008 00:00:00 +0530 Sat, 13 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33807 For valuation under Notification No. 15/2004-S.T., free construction material supplied by the recipient is not included in the "gross amount charged" for service tax computation. Following the Delhi HC's view on the same question, the Tribunal accepted that such free supply does not form part of the taxable value for determining eligibility under the notification. On that basis, the demand and penalties did not justify insistence on pre-deposit at the stay stage, and waiver of pre-deposit was granted. Case-Laws Service Tax Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33807