Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1285 - AT - Service TaxValuation - includibility - whether the free supplies of material provided by the service recipient to the appellant is includible in the taxable value of the service provided by the appellant or not? - Held that: - similar issue decided in the case of Bhayana Builders Pvt. Ltd. v. CST, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] wherein this Tribunal held that the free supplies of raw material by service recipient is not includible in the taxable value of services - the free supplies by the service recipient is not includible in the taxable services provided by the appellants - appeal allowed - decided in favor of appellant.
|