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2017 (3) TMI 1461 - AT - Service TaxValuation - erection, commissioning & installation of the electricity transmission towers being supplied by the electricity recipient - whether the cost of the tower supplied by the Electricity Board is required to be added in the assessable value? - Notification No. 15/2004-ST and Notification No. 1/2006-ST dated 01.03.2006. - Held that: - the issue is squarely covered by the larger Bench decision of the Tribunal in favor of the appellant in the case of Bhayana Builders Pvt. Ltd. vs. CST, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] where it was held that the value of the goods and material supplied free of cost by a service recipient to the provider of the taxable service, being neither monetary or non-monetary consideration paid or flowing from the service recipient, accruing to the benefit of the service provider, would be outside the taxable value of the goods amount charged under the said notification - appeal allowed - decided in favor of appellant.
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