Appellant Entitled to Abatement for Service Tax Valuation in Commercial Construction, Free Materials Not Included in Gross Value.

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....Valuation - benefit of abatement - even if the value of free supply of material was not included in the gross value of the service namely, Commercial or Industrial Construction Service, the appellant is still entitled for the abatement under Notification No. 15/2004-ST and 1/2006-ST.....