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2018 (12) TMI 15 - AT - Service TaxWorks contract service or not - contracts were for supply of goods and services and the execution of the said contracts were prior to 01.06.2007 - Held that:- The ratio of the Apex Court judgment in the case of CCE vs. L&T Limited [2015 (8) TMI 749 - SUPREME COURT] would directly apply as there is no dispute that the contracts which were entered into by the appellant were for supply of goods and services in execution of the contracts, where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - demand set aside. Valuation - includibility - inclusion of cost of free supplies in assessable value - period involved in this case is prior to 01.06.2007 - Held that:- The issue now settled in the case of CST vs. Bhayana Builders (P) Ltd. [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 - demand set aside. Appeal allowed - decided in favor of appellant.
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