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2016 (8) TMI 246 - AT - Service TaxRecovery – demand – valuation - includibility of value of free supply in gross amount charged - Held that: - The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary consideration paid by or flowing from the service recipient, accruing to the benefit of service provider, would be outside the taxable value or the gross amount charged. Appellants have been able to establish a prima case in respect of demand pertaining to includibility of value of free supply in the gross amount charged. However, the appellants have not been able to make out a case in respect of demand of service tax on the activity related to construction of housing and power house, etc. The pre-deposit of ₹ 5 lakh would be sufficient to comply with the provisions of section 35F of Central Excise Act, 1944. - stay granted partly.
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