https://www.taxtmi.com/highlights?id=78848 The case involved violations of natural justice, service tax Composition Scheme, and valuation issues. The tribunal held that free materials supplied by recipients should not be included in taxable value without investigation. Demand based solely on Form 26AS and returns was deemed impermissible. The extended limitation period was inapplicable as the appellant had a tax record. Pre-amendment Section 73 barred penalty due to non-invoke of extended period. The order was set aside and the appeal allowed. en-us Thu, 27 Jun 2024 11:47:45 +0530 Thu, 27 Jun 2024 11:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78848 The case involved violations of natural justice, service tax Composition Scheme, and valuation issues. The tribunal held that free materials supplied by recipients should not be included in taxable value without investigation. Demand based solely on Form 26AS and returns was deemed impermissible. The extended limitation period was inapplicable as the appellant had a tax record. Pre-amendment Section 73 barred penalty due to non-invoke of extended period. The order was set aside and the appeal allowed. Highlights Service Tax Thu, 27 Jun 2024 11:47:45 +0530 https://www.taxtmi.com/highlights?id=78848