https://www.taxtmi.com/caselaws?id=779696 CESTAT (Allahabad) - AT allowed the appeal, holding the Appellant-Assessee entitled to the 60% abatement under the Service Tax (Determination of Value) Rules, 2006 for works contract services where materials were supplied free by the service recipient. After applying the abatement, if the taxable portion falls below the threshold exemption there is no service tax liability. Reliance on the SC precedent precluded adding value of supplied materials. Demands and penalties under sections 78 and 77(2) were set aside. en-us Wed, 24 Sep 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779696 CESTAT (Allahabad) - AT allowed the appeal, holding the Appellant-Assessee entitled to the 60% abatement under the Service Tax (Determination of Value) Rules, 2006 for works contract services where materials were supplied free by the service recipient. After applying the abatement, if the taxable portion falls below the threshold exemption there is no service tax liability. Reliance on the SC precedent precluded adding value of supplied materials. Demands and penalties under sections 78 and 77(2) were set aside. Case-Laws Service Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779696