Clarification on Service Tax: Free-Supplied Materials Like Steel Pipes Not Included in Taxable Service Valuation.

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....Valuation - inclusion of value of free supply of material like steel pipes and valves - It is clear from the above that the service tax is to be levied in respect of ‘taxable services’ and for the purpose of arriving at 33% of the gross amount charged, unless value of some goods/materials is specifically included by the Legislature, that cannot be added. - AT....