https://www.taxtmi.com/caselaws?id=800364 For commercial or industrial construction services, the gross amount charged for service tax valuation excludes goods or materials supplied free of cost by the service recipient. Such supplies cannot be added to the assessable value unless legislation specifically requires their inclusion. The valuation principle therefore confines taxable service value to amounts charged for the taxable service, excluding the value of free-supplied materials. en-us Tue, 09 Jun 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800364 For commercial or industrial construction services, the gross amount charged for service tax valuation excludes goods or materials supplied free of cost by the service recipient. Such supplies cannot be added to the assessable value unless legislation specifically requires their inclusion. The valuation principle therefore confines taxable service value to amounts charged for the taxable service, excluding the value of free-supplied materials. Case-Laws Service Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800364