Tag Archives: Section 67

Free supplies not part of Gross Amount Charged : CESTAT NEW DELHI BENCH

By | October 21, 2015

Whether the value of the material supplied by the recipient of the taxable service free of cost (viz. “free supplies”) should be included, for availing the benefit of abatement under Notification No. 15/2004-ST, dated 10.09.2004 as amended/substituted ? Held Value of goods and materials supplied free of cost by a service recipient to provider of… Read More »