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2018 (11) TMI 1390 - AT - Service TaxValuation - Industrial or Commercial Construction/ Work Contract Service - Management Maintenance and Repair Service - inclusion of value of free supply material provided by the service recipient in assessable value - Held that:- This issue has been finally settled by the Larger Bench in the case of Bhayana Builder [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] and which was upheld by Hon’ble Supreme Court in the case of Bhayana Builder Pvt. Ltd [2018 (2) TMI 1325 - SUPREME COURT OF INDIA], where it was held that the material supplied free of cost by service recipient need not to be included in the gross value of service of Industrial or Construction Service/Work Contract Service. The Ld. Adjudicating Authority had no occasion to deal with this judgment. Therefore, the matter needs to be re-considered by the adjudicating authority in the light of the judgment in the case of Bhayana Builder - appeal allowed by way of remand.
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