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2013 (10) TMI 1375 - AT - Service TaxValuation - includibility - whether the value of free supply of materials given by the recipient needs to be included in the value for discharge of service tax or not? - Held that:- The value of goods and materials supplied free of cost by a service recipient to the provider of taxable construction service, being neither monetary or non-monetary consideration paid by or flowing from the service recipient, accruing to the benefit of service provider, would be outside the taxable value of the gross amount charged, within the meaning of the later expression in Section 67 of the Finance Act, 1994 - appeal allowed - decided in favor of appellant.
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