https://www.taxtmi.com/caselaws?id=752410 CESTAT Kolkata held that for contracts entered prior to 07.07.2009, the value of cost of free supply should not be included in determining gross amount for service tax purposes. Following its earlier decision in the same appellant's case, the Tribunal ruled that the appellant had already discharged service tax liability on gross value of works contract (Contract II) and Contract I value was not includible in assessable value. The demand was unsustainable, impugned order was set aside, and penalties on all appellants were also set aside. Appeal allowed. en-us Thu, 21 Mar 2024 00:00:00 +0530 Fri, 10 May 2024 06:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752410 CESTAT Kolkata held that for contracts entered prior to 07.07.2009, the value of cost of free supply should not be included in determining gross amount for service tax purposes. Following its earlier decision in the same appellant's case, the Tribunal ruled that the appellant had already discharged service tax liability on gross value of works contract (Contract II) and Contract I value was not includible in assessable value. The demand was unsustainable, impugned order was set aside, and penalties on all appellants were also set aside. Appeal allowed. Case-Laws Service Tax Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752410