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2018 (6) TMI 1488 - AT - Service TaxCommercial or industrial construction service - benefit of abatement under N/N. 1/2006-ST dated 01.03.2006 - receipt of free supply from the service recipient - Held that:- Identical issue decided in the case of M/S BHAYANA BUILDERS (P) LTD. & OTHERS VERSUS CST, DELHI & OTHERS [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 Notification No. 15/2004-ST, including the Explanation thereto as introduced by N/N. 4/2005-ST. - benefit of abatement cannot be denied - appeal dismissed - decided against Revenue.
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