Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 696 - CESTAT CHENNAIValuation - Commercial or Industrial Construction Service - inclusion of value of goods and materials supplied free by the appellant in assessable value - Section 67 of the Finance Act - whether the value of goods and materials supplied free to the appellant is to be included in the gross amount charged to arrive at total taxable value? Held that:- The said issue has been considered in the case of Bhayana Builders (P) Ltd. [2018 (2) TMI 1325 - SUPREME COURT OF INDIA] wherein the Apex Court has observed that the gross amount charges does not include value of free goods and materials supplied. The demand cannot sustain - appeal allowed - decided in favor of appellant.
|