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2018 (12) TMI 1785 - AT - Service TaxBenefit of N/N. 1/2006-ST dated 01.03.2006 - Commercial or Industrial Construction Service - Construction of Residential Complex Services - Consulting Engineering service - non-inclusion of value of free material supplied by the service recipient for completion of work order provided to the appellant under the category of construction of commercial or industrial construction services - HELD THAT:- The matter is no more res integra as the issue has already been decided by Hon’ble Supreme Court in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT] where it was held that the value of goods and material supplied free by the service recipient is not to be included in the gross amount charged as per the provisions of section 67 of the Finance Act, 1994. Appeal allowed - decided in favor of appellant.
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