Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 794 - AT - Service TaxValuation - commercial construction services - value of free supply of the goods to appellant by their customers for rendering output services - whether value of the materials supplied free of cost to be included in the taxable value or not? - the reliance placed in the decision of Bhayana Builders (P) Ltd v. Commissioner of Service Tax, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] - Held that: - the decision in the case of Bhayana Builders is applicable to our case as the issue involved is similar. It was held in the case 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, within the meaning of the later expression in Section 67 of the Finance Act, 1994 - issue was decided in favor of appellant. Appeal allowed - decided in favor of appellant.
|