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2014 (7) TMI 793 - AT - Service TaxValuation of goods - whether the materials supplied free of cost by the service recipient used in the construction would be included in the taxable value - Held that:- Following decision of Bhayana Buildings (P) Ltd. Vs. Commissioner of Service Tax, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI] - It is held that the value of goods and materials supplied free of cost by service recipient to the provider for incorporation in constructions would neither constitute non-monetary consideration to service provider nor form part of gross amount would be outside the taxable value - matter remanded back - Decided in favour of assessee.
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