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2015 (8) TMI 154 - AT - Service TaxDenial of exemption claim - Benefit of abatement under Notifications No. 19/2003-ST and 1/2006-ST - Held that:- Prima facie, the benefit of exemption Notifications No. 19/2003-ST and 1/2006-ST providing for 67% abatement has been denied on the ground that the value of free supply materials was not included in the gross amount received for providing erection, commissioning or installation service - prima facie the issue is covered in favour of the appellant by the judgement of CESTAT Larger Bench in the case of Bhayana Builders (2013 (9) TMI 294 - CESTAT NEW DELHI (LB)). - Stay granted.
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