HomeIndirect TaxesFree-Supply Materials Can’t Be Included in Taxable Value Of Construction Services: CESTAT

Free-Supply Materials Can’t Be Included in Taxable Value Of Construction Services: CESTAT

26/11/2025

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bengaluru, has held that free-supply materials provided by the customer cannot be included in the taxable value of construction services. The bench of P.A. Augustian (Judicial Member) and R. Bhagya Devi (Technical Member) has quashed service tax demands raised for the period prior to 01.06.2007, when…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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Free-Supply Materials Can’t Be Included in Taxable Value Of Construction Services: CESTAT

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Free-Supply Materials Can’t Be Included in Taxable Value Of Construction Services: CESTAT

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