Supply of free materials and its taxability under service ta


08 December 2009 As per service tax valuation rules, value of free materials are to be included in the assessable value. But I have seen a notification 23/2009 dated 7th July 2009, wherein the value of free materials are to be included for the works contract entered into 7th July 09 or afterwards. Does it mean that prior to that date, no need to include value of free supplies for calculating service tax due. Kindly clarify

09 December 2009 Prior to this the matter is pending at high court in the matter of L & T,

If you need the stay order copy let me know



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