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2018 (6) TMI 190 - AT - Service TaxValuation - inclusion of the cost of free supply of material by Kochi Refineries Limited in assessable value - Contract for Fabrication and Laying of cross country pipelines - Commercial or Industrial Construction Services - Held that:- Apex Court in the case of Bhayana Builders (P) Ltd., [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] has upheld the judgment and order of the Larger Bench of Tribunal holding that cost of free supply of the materials cannot be included for arriving at the gross value for calculation of service tax liability - demands raised on appellant for non inclusion of cost of free supply of materials stands held in their favor. Benefit of N/N. 04/2004-ST - service tax liability from June, 2006 to December, 2007 - Held that:- Since the appellant has not contested non extension of benefit of Notification No. 04/2004-ST, the demand on this amount is liable to be upheld subject to the requantification of the service tax liability. Appeal allowed in part.
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