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    <title>2024 (6) TMI 44 - CESTAT KOLKATA</title>
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    <description>CESTAT Kolkata ruled that service providers are not liable to pay service tax on free supplies of material provided by service recipients. Following precedent from Vantage International Management Company, the tribunal held that free material supplies should not be included in the assessable value of services. The impugned order was set aside, appeal allowed with consequential relief.</description>
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      <description>CESTAT Kolkata ruled that service providers are not liable to pay service tax on free supplies of material provided by service recipients. Following precedent from Vantage International Management Company, the tribunal held that free material supplies should not be included in the assessable value of services. The impugned order was set aside, appeal allowed with consequential relief.</description>
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