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2013 (8) TMI 783 - AT - Service TaxCommercial or Industrial Construction Service - whether the cost of free supplied materials should be part of the taxable value – Held that:- No prima facie case against a part of the demand of service tax Orders passed that as per the Explanation to the abatement notification the provider of "Commercial or Industrial Construction Service" need not include cost of free supplied materials in the taxable value - LARSEN & TOUBRO LTD. Versus UNION OF INDIA (2007 (4) TMI 197 - MADRAS HIGH COURT). Waiver of pre- deposit - 50% of the duty ordered to be submitted – on such submission the stay would be allowed – application decided with conditions in the favour of the assessee.
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