https://www.taxtmi.com/caselaws?id=785685 Service tax demand was held time-barred because the assessee had filed regular ST-3 returns, the department had scrutinised the relevant return, and the record did not show suppression of facts or intent to evade; invocation of the extended period was therefore unsustainable. Free issue materials supplied by the service recipient were also held not includible in the assessable value for service tax, as the amended Notification No. 23/2009-ST did not override the principle affirmed in Bhayana Builders that free supply goods do not form part of the taxable value. The demand, interest and penalty were consequently held unsustainable. en-us Fri, 31 Oct 2025 00:00:00 +0530 Thu, 29 Jan 2026 09:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785685 Service tax demand was held time-barred because the assessee had filed regular ST-3 returns, the department had scrutinised the relevant return, and the record did not show suppression of facts or intent to evade; invocation of the extended period was therefore unsustainable. Free issue materials supplied by the service recipient were also held not includible in the assessable value for service tax, as the amended Notification No. 23/2009-ST did not override the principle affirmed in Bhayana Builders that free supply goods do not form part of the taxable value. The demand, interest and penalty were consequently held unsustainable. Case-Laws Service Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785685