https://www.taxtmi.com/article/detailed?id=16461 Service tax collected during audit proceedings on the basis of objections to inclusion of free-supplied materials in taxable value is examined in light of later Supreme Court authority in Bhayana Builders, which held that such free-supplied goods cannot be added to the gross amount charged for levy. The article highlights the tension between collection and refund administration, questioning why the Department acts as one authority for raising payment demands but as many compartments when refund is sought, especially where refund is rejected under Section 11B and payment under protest is disputed. en-us Thu, 21 May 2026 08:31:31 +0530 Thu, 21 May 2026 08:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16461 Service tax collected during audit proceedings on the basis of objections to inclusion of free-supplied materials in taxable value is examined in light of later Supreme Court authority in Bhayana Builders, which held that such free-supplied goods cannot be added to the gross amount charged for levy. The article highlights the tension between collection and refund administration, questioning why the Department acts as one authority for raising payment demands but as many compartments when refund is sought, especially where refund is rejected under Section 11B and payment under protest is disputed. Articles Service Tax Thu, 21 May 2026 08:31:31 +0530 https://www.taxtmi.com/article/detailed?id=16461