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2015 (12) TMI 145 - AT - Service TaxDemand of service tax - claim of benefit of abatement where cost of free supplies are not included in the value - works contract - benefits of Notification Nos.15/2004-ST, dated 10.9.2004 and 18/2005-ST dated 7.6.2005 - Held that:- The impugned adjudication order confirms the demand indicated above on the basis that the presumptive value of the free supplies is also a consideration received for the rendition of the services and that this component and non-disclosure of this component disentitles availment of the benefits of Notification Nos.15/2004-ST, dated 10.9.2004 and 18/2005-ST dated 7.6.2005 - issue is covered by the decision of the Larger Bench of this Tribunal in Bhayana Builders (P) Ltd. vs. C.S.T., Delhi - [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)]. No other issue fall for consideration is also admitted. - Decided in favour of assessee.
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