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2018 (11) TMI 1215 - CESTAT CHENNAIValuation - inclusion in assessable value - cost of HSD received free of cost from M/s. Ultratech Cement Ltd. to whom services were provided - Held that:- There is no dispute that the appellants have received HSD free of cost - The Hon'ble apex court, in the case of Commissioner of Service Tax Vs M/s. Bhayana Builders Pvt. Ltd., [2018 (2) TMI 1325 - SUPREME COURT OF INDIA] has held that the value of goods/materials supplied free of cost by the service recipient is not included in the gross amount for the purpose of service tax - demand cannot sustain - appeal allowed - decided in favor of appellant.
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