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2015 (6) TMI 378 - AT - Service TaxBenefit of abatement of 67% of the tax liability (towards the value of the goods incorporated), under. Notification No. 1/2006-S.T., dated 1-3-2006 - Whether the value of free supplies made by the recipient of commercial or industrial construction service require to be disclosed as part of the gross consideration received for rendition of taxable construction services, to be entitled to the benefits of Notification No. 1/2006-ST - Held that:- This issue stand settled by the decision of Larger Bench of this Tribunal in Bhayana Builders (P) Ltd. v. CST [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] - Impugned order cannot be sustained and is accordingly quashed. The appeal is allowed - Decided in favour of assessee.
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