2014 (12) TMI 1285 - AT - Service Tax

Valuation - includibility - whether the free supplies of material provided by the service recipient to the appellant is includible in the taxable value of the service provided by the appellant or not? - Held that - similar issue decided in the case of Bhayana Builders Pvt. Ltd. v. CST, Delhi 2013 (9) TMI 294 - CESTAT NEW DELHI (LB) wherein this Tribunal held that the free supplies of raw material by service recipient is not includible in the taxable value of services - the free supplies by the service recipient is not includible in the taxable services provided by the appellants - appeal allowed - decided in favor of appellant.

Summary

The judgment by Appellate Tribunal CESTAT NEW DELHI, Citation: 2014 (12) TMI 1285, ruled that free supplies of material by the service recipient to the appellant are not includible in the taxable value of the services provided. The decision was based on a previous ruling by the Larger Bench of the Tribunal. The impugned order was set aside, and the appeal was allowed.