https://www.taxtmi.com/caselaws?id=799812 Free-of-cost materials supplied by a service recipient are not includible in the gross value charged for taxable services unless legislation specifically requires their inclusion. Service tax is levied on the taxable service, and valuation cannot be enlarged by adding recipient-supplied materials. Accordingly, the recipient's free supplies cannot justify denial of the 67% abatement otherwise available under the applicable service-tax valuation framework. en-us Mon, 31 Aug 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799812 Free-of-cost materials supplied by a service recipient are not includible in the gross value charged for taxable services unless legislation specifically requires their inclusion. Service tax is levied on the taxable service, and valuation cannot be enlarged by adding recipient-supplied materials. Accordingly, the recipient's free supplies cannot justify denial of the 67% abatement otherwise available under the applicable service-tax valuation framework. Case-Laws Service Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799812