https://www.taxtmi.com/caselaws?id=464682 The HC held the show cause notice challenging denial of benefit under specified notifications and the Works Contract composition rules was unsustainable and quashed the SCN, allowing the petition. The court relied on earlier HC and CESTAT Larger Bench precedents that invalidated similar rule provisions and concluded Section 67 does not require inclusion of free supplies in the gross value for computing taxable service value, removing justification for the impugned demand. 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 The HC held the show cause notice challenging denial of benefit under specified notifications and the Works Contract composition rules was unsustainable and quashed the SCN, allowing the petition. The court relied on earlier HC and CESTAT Larger Bench precedents that invalidated similar rule provisions and concluded Section 67 does not require inclusion of free supplies in the gross value for computing taxable service value, removing justification for the impugned demand. Case-Laws Service Tax Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464682