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2017 (5) TMI 1025 - AT - Service TaxCommercial or industrial construction service - Abatement - N/N. 1/2006-ST - Held that: - the appellant assessee is entitled to the abatement of 67 % under N/N. 1/2006-ST as per the CESTAT decision in the case of M/s Bhayana Builders Pvt Ltd VSC CCE [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], where it was held that Value of free supplies by service recipient do not comprise the gross amount charged under N/N. 15/2004-ST, including the Explanation thereto as introduced by N/N. 4/2005-ST - What would be the quantum of the liability of service tax against the assessee appellant, once benefit of 67% abatement is given to them, is required to be computed - appeal allowed by way of remand.
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