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2018 (3) TMI 1284 - AT - Service TaxValuation - includibility - value of materials supplied free of cost - Held that: - it is an admitted fact that on the materials supplied by the appellant, VAT has been paid by the appellant in terms of N/N. 12/2003-ST dated 26.06.2003. Therefore, the appellant is not required to add the value of materials supplied by them in the assessable value of service provided by them - appeal allowed - decided in favor of appellant.
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