https://www.taxtmi.com/caselaws?id=464682 For service tax valuation in construction services, only the consideration received for the taxable service can be brought to tax, and the valuation mechanism cannot enlarge the charging provision by adding costs or materials not forming part of the gross amount charged. Free supplies made by the service recipient are not non-monetary consideration to the service provider and therefore are not includible in the taxable value. A show cause notice founded on the premise that such free materials must be added to the assessable value is unsustainable and was quashed, with consequential action also set aside. en-us Thu, 08 Dec 2016 00:00:00 +0530 Mon, 10 Nov 2025 19:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464682 For service tax valuation in construction services, only the consideration received for the taxable service can be brought to tax, and the valuation mechanism cannot enlarge the charging provision by adding costs or materials not forming part of the gross amount charged. Free supplies made by the service recipient are not non-monetary consideration to the service provider and therefore are not includible in the taxable value. A show cause notice founded on the premise that such free materials must be added to the assessable value is unsustainable and was quashed, with consequential action also set aside. Case-Laws Service Tax Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464682