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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader