https://www.taxtmi.com/caselaws?id=799399 For service-tax valuation, the gross amount charged by a service provider excludes steel, cement, and other materials supplied free of cost by the recipient unless legislation expressly requires their inclusion. Such free supplies are not consideration charged for the taxable service. Their value therefore cannot be added to the taxable service value or used as a basis to deny the applicable 67% abatement. en-us Mon, 31 Aug 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799399 For service-tax valuation, the gross amount charged by a service provider excludes steel, cement, and other materials supplied free of cost by the recipient unless legislation expressly requires their inclusion. Such free supplies are not consideration charged for the taxable service. Their value therefore cannot be added to the taxable service value or used as a basis to deny the applicable 67% abatement. Case-Laws Service Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799399