The value of the goods/ material supplied or provided free of cost cannot be included in computation.
Case Covered: M/s. Raunaq International Ltd. Facts of the Case: M/s. Raunaq International Ltd, C/o M/s. Utility Energy Tech. & Engineers (P.) Ltd. Parichha Thermal Power, Jhansi were engaged in providing taxable services of “Erection, Commissioning & Installation Service” to their clients and were registered