Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 1035 - AT - Service TaxIncludability - Cost of free supply of the materials for rendering 'Commercial or Industrial Construction Services' - Appellant availed benefit of Notification No. 1/2006-ST - First appellate authority has tried to hair-split the facts and hold against the appellant by recording that provisions of Section 67 has under gone change w.e.f. 18-04-2006 - Held that:- the arguments put for by the departmental representative and the findings recorded by the first appellate authority are not in consonance with the law as settled by the Larger Bench. The Larger Bench of the Tribunal considered the scope of pre and post amended provisions of Section 67 of the Finance Act,1994; and more specifically the substitution of section w.e.f. 18-04-2006 and came to a conclusion that value of free supply need not be included for discharge of service tax. Therefore, by following the judgment of Larger Bench in the case of Bhayana Builders (P) Ltd. VS. CST [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] and decision of Principal Bench in the case of Hindustan Steel Works Construction Ltd. [2015 (6) TMI 378 - CESTAT NEW DELHI], the value of supply of free material should not be included for arriving at gross value for charging service tax liability. - Decided in favour of appellant
|