Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]

Value - Free Supply - Value of Free Supply Items - Items - CESTAT - taxscan

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the value of free supply items cannot be included in assessable value for the purpose of calculation of service tax. On going through the accounts of the appellants, M/s Ahluwalia Contracts (I) Limited, the Department opined that the appellants have…

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