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2014 (7) TMI 1049 - AT - Service TaxValuation - Construction of complexes - inclusion of free material supplied - Abatement of 67% - Exemption Notifications - Whether the value of free supply material supplied by the customers is to be included in the gross amount for the purpose of notification no.15/2004-ST dated 10.09.2004 and notification no.18/2005-St dated 7.6.2005 - Held that:- since the building was used for commercial purposes, the construction service provided in respect of the same would have to be treated as civil or industrial construction service. However, the appellant's plea that the amount of ₹ 8,26,971/- also includes the service tax demand on the free supply material supplied by M/s. Ashok Leyland Ltd. and service tax charged on account of free supply material in all the project executed by the appellant is included in the amount of ₹ 31,38,281/-, this point has to be examined by the adjudicating authority for which the same would have to be remanded. Building to be used by the Tanzania High Commission is not covered by the definition of ‘Commercial or Industrial Construction Service’ as given in Section 65(25b) - service tax demand of ₹ 31,58,281/- in respect of the value of free supply materials supplied by the customers and the service tax demand of ₹ 10,65,742/- in respect of the construction of Tanzania High Commission’s building and their staff quarters is set aside - Decided in favour of assessee.
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