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2018 (7) TMI 442 - SCH - Service TaxValuation of taxable service - works Contract - inclusion of FOC material - Section 67 of Finance Act - Held that:- The issue is squarely covered by the decision in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT OF INDIA], where it was held that The value of the goods/materials cannot be added for the purpose of aforesaid notification dated September 10, 2004, as amended by notification dated March 01, 2005 - appeal dismissed - decided against Revenue.
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