https://www.taxtmi.com/caselaws?id=785734 Issue concerns whether value of oxygen supplied free by the service recipient must be included in the value of taxable service for service tax. Reliance on the Apex Court authority establishes that gratuitous supplies made under contractual arrangement by the service receiver to the provider do not constitute consideration and therefore cannot be added to the taxable service value, with the operative effect that such free supplies are excluded from service tax valuation and related demand is unsustainable, resulting in allowance of the appeal and setting aside of the impugned demand. en-us Wed, 17 Dec 2025 00:00:00 +0530 Fri, 30 Jan 2026 09:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785734 Issue concerns whether value of oxygen supplied free by the service recipient must be included in the value of taxable service for service tax. Reliance on the Apex Court authority establishes that gratuitous supplies made under contractual arrangement by the service receiver to the provider do not constitute consideration and therefore cannot be added to the taxable service value, with the operative effect that such free supplies are excluded from service tax valuation and related demand is unsustainable, resulting in allowance of the appeal and setting aside of the impugned demand. Case-Laws Service Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785734