Erection and installation service valuation excludes free materials provided by recipient, not considered taxable value under notification.

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....Valuation - erection, commissioning & installation - value of the goods and material supplied free of cost by a service recipient to the provider of the taxable service, being neither monetary or non-monetary consideration paid or flowing from the service recipient, accruing to the benefit of the service provider, would be outside the taxable value of the goods amount charged under the said notification - AT....