2013 (10) TMI 1375

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..... e provider of taxable construction service, being neither monetary or non-monetary consideration paid by or flowing from the service recipient, accruing to the benefit of service provider, would be outside the taxable value of the gross amount charged, within the meaning of the later expression in Section 67 of the Finance Act, 1994 - appeal allowed - decided in favor of appellant. - ST/13020 of .....

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..... he value of free supply of materials given by the recipient needs to be included in the value for discharge of service tax or not. We find that this issue is decided by the Larger Bench of the Tribunal and the ratio is in Para 16 which we respectfully reproduce:- 16. In conclusion we answer the reference as follows: (a) The value of goods and materials supplied free of cost by a service .....

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