https://www.taxtmi.com/caselaws?id=754578 The CESTAT Chandigarh allowed the appeal, setting aside the service tax demand. The tribunal held that free materials supplied by service recipients need not be included in taxable value, citing Supreme Court precedent in CST vs. Bhayana Builders. The demand raised solely on Form 26AS and returns without proper investigation was deemed impermissible. Extended limitation period could not be invoked as the appellant was registered, paying service tax, and filing returns. Consequently, penalties under Section 78 were also not leviable, making the entire adjudication order unsustainable. en-us Tue, 25 Jun 2024 00:00:00 +0530 Wed, 26 Jun 2024 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754578 The CESTAT Chandigarh allowed the appeal, setting aside the service tax demand. The tribunal held that free materials supplied by service recipients need not be included in taxable value, citing Supreme Court precedent in CST vs. Bhayana Builders. The demand raised solely on Form 26AS and returns without proper investigation was deemed impermissible. Extended limitation period could not be invoked as the appellant was registered, paying service tax, and filing returns. Consequently, penalties under Section 78 were also not leviable, making the entire adjudication order unsustainable. Case-Laws Service Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754578