Prima facie Value of Taxable services includes value of free material supplied

CESTAT, AHMEDABAD BENCH P.C. Snehal Construction Co. Versus Commissioner of Service Tax ORDER NO. S/1192/WZB/AHD./2012 APPLICATION NO. ST/S/564 OF 2012 APPEAL NO. ST/240 OF 2012 JUNE 25, 2012 ORDER M.V. Ravindran, Judicial Member This Stay Petition is filed for waiver of amount of Service Tax of Rs. 38,53,888/-, interest thereof and penalties under Section 76 and 78 of Finance Act, 1994. 2. The issue involved is regarding non-inclusion of cost of free material supplied to the appellant by the service recipient during the period October 2005 to March 2008. 3. After hearing both...