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2015 (9) TMI 48 - AT - Service TaxCommercial or Industrial Construction Services - Inclusion of value of free supply of materials - held that:- adjudicating authority observed that the service provider recovers the cost of the activities either in cash or by other consideration then the value of such service and material are required to be added in the assessable value for charging tax. Learned Advocate also submits that adjudicating authority had not properly considered the other issues. In our considered view, the adjudicating authority should reconsider the main issues, in the light of decision of the Tribunal in the case of Bhayana Builders (P) Limited & Others (2013 (9) TMI 294 - CESTAT NEW DELHI (LB)) and also other issues. - Matter remanded back - Decided in favour of assessee.
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