https://www.taxtmi.com/caselaws?id=777575 CESTAT KOLKATA - AT allowed the appeal by way of remand, holding that service tax cannot include the value of free-supplied raw materials unless expressly so provided by statute, following the SC principle on computation of taxable value. The authority must recompute the demand for the period on or after 01.07.2010 after deducting the value of materials supplied free by the service recipient. For periods prior to 01.07.2010 the matter is remitted to the original authority for de novo consideration and re-quantification of service tax, interest and penalty. en-us Tue, 26 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777575 CESTAT KOLKATA - AT allowed the appeal by way of remand, holding that service tax cannot include the value of free-supplied raw materials unless expressly so provided by statute, following the SC principle on computation of taxable value. The authority must recompute the demand for the period on or after 01.07.2010 after deducting the value of materials supplied free by the service recipient. For periods prior to 01.07.2010 the matter is remitted to the original authority for de novo consideration and re-quantification of service tax, interest and penalty. Case-Laws Service Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777575