https://www.taxtmi.com/caselaws?id=465033 Free supplies of materials provided by the service recipient were held not includible in the taxable value for service tax on site formation, clearance and excavation services. The Bench followed its earlier decision in the assessee's own case and the Supreme Court ruling in Bhayana Builders (P) Ltd., applying the principle that the value of materials supplied free of cost by the recipient cannot be added to the service value for tax computation. On that identical factual and legal issue, the demand was unsustainable and the appeal was allowed. en-us Tue, 12 Sep 2023 00:00:00 +0530 Mon, 01 Dec 2025 17:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465033 Free supplies of materials provided by the service recipient were held not includible in the taxable value for service tax on site formation, clearance and excavation services. The Bench followed its earlier decision in the assessee's own case and the Supreme Court ruling in Bhayana Builders (P) Ltd., applying the principle that the value of materials supplied free of cost by the recipient cannot be added to the service value for tax computation. On that identical factual and legal issue, the demand was unsustainable and the appeal was allowed. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465033