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2012 (7) TMI 23 - AT - Service TaxConstruction of Residential Complexes undertaken by the appellants - value of free supplied materials - adjudicating authority has not given the benefit of Notification No. 15/2004 – Held that:- If free materials were supplied by the principals to the appellant, if the value needs to be included in the gross value, that is claimed as a portion of the material, if so, the benefit of the Notification No. 15/2004 could not be restricted and it is for the adjudicating authority to see whether the records maintained by the assessee/supplier are enough to come to a conclusion, that the appellant can avail the benefit of Notification No. 15/2004 and only charge service tax on the balance of 33% of the value sought to be included - matter remanded to the adjudicating authority
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