Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 650 - AT - Service TaxValuation - Benefit of N/N. 15/2004-ST dated 10.09.2004 - inclusion of cost of free supply material by the service recipient - For availing the Exemption Notification No.15/2004-ST dated 10.09.2004, as per explanation inserted vide notification No.4/2005-ST whether the cost of free supply material by the service recipient has to be included in the gross value of service or otherwise? Held that:- The issue is no longer Res-Integra in the light of the Hon’ble Supreme Court judgement in case of Bhyana Builder [2018 (2) TMI 1325 - SUPREME COURT OF INDIA], according to which the value of the free supply material by service recipient of Commercial or Industrial Construction Service need not to be included in the gross value, for the purpose of Notification No. 15/2004-ST. - the appellant is entitled for the abatement provided in the Notification - appeal allowed - decided in favor of appellant.
|