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2017 (8) TMI 904 - AT - Service TaxN/N. 01/2006-ST - Valuation - includibility - construction service - materials such as, cement and steel was provided by the service recipient, M/s. Ultra Tech Cement Ltd. free of cost to the appellant - when the value of free supplied material is not included in the gross value of construction service, whether abatement N/N. 01/2006-ST is available to the assessee? - Held that: - The fact is not under dispute that whatever material used by the appellant for providing services for construction have been included in the gross value - it has been held by the Larger Bench of this Tribunal in the case of Bhayana Builders (P) Ltd. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] that in order to allow the abatement in terms of N/N. 01/2006-ST, the value of free supplied material by the service recipient need not to be included - appeal allowed - decided in favor of appellant.
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