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2018 (3) TMI 704 - AT - Service TaxValuation - civil construction activity - Revenue held a view that the appellants have to discharge the tax under industrial and commercial construction service on the full value (including the value of material received free from the recipient of service) - Held that: - reliance placed upon the decision of DV Patel & Company Vs. CCE, Nagpur [2017 (10) TMI 404 - CESTAT MUMBAI], where the Tribunal examined the works contract service with reference to Commercial, Industrial and construction service and held that the value of free supplied material are not includable. The tax liability confirmed on the appellant under Commercial Industrial construction service for the period prior to 1.3.2006 is not leviable - appeal allowed - decided in favor of appellant.
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