Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1471 - AT - Service TaxValuation - Whether the value of the free materials supplied by the service recipient to the service providers is to form part of the assessable value of the services being provided by them or not - Held that:- by following the various decisions of Tribunal, the value of free materials supplied by the service recipient to the service providers do not form part of the assessable value of the site formation and mining service etc. being provided by them. Hence, the impugned order is set aside. - Decided in favour of appellant with consequential relief
|