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2014 (7) TMI 631 - AT - Service TaxValuation - commercial or industrial construction service - irregular availment the benefit under abatement Notification No. 15/2004-ST dated 10.9.2004 - Failure to disclose the value of goods supplied free of cost (by service recipients to the appellant service provider) for incorporation into the commercial or industrial constructions made for the benefit of the recipients - Held that:- Larger Bench of this Tribunal in Bhayana Builders (P) Ltd. Vs. Commissioner of Service Tax. Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI], has interpreted the scope of abatement Notification No. 15/2004-ST and Notification No. 1/2006-ST dated 1.3.2006 to conclude that these notifications authorise availment of the abatement benefits provided therein, without the necessity of having to disclose and offer for tax the value of free supplies made by the service receivers to the service provider, of goods meant for incorporation into works executed for recipients - Decided in favour of assessee.
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