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2014 (4) TMI 222 - AT - Service TaxWaiver of service tax - Valuation - Commercial or Industrial Construction Services - Method of valuation to be adopted for discharge of service tax liability - Held that:- issue needs deeper consideration, at the same time the Larger Bench decision of the Tribunal in the case of Bhayana Builders Pvt. Limited [2013 (9) TMI 294 - CESTAT NEW DELHI], helps the appellants for the proposition that the cost of free supplies of the materials need not be included for discharge of service tax liability, which is being contested by the learned departmental representative stating that the appellant has not included the value of free supply of the materials. In our view the issue is contestable and arguable hence, require some time for coming to a conclusion - Conditional stay granted.
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