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2019 (1) TMI 443 - AT - Service TaxValuation - Construction services - inclusion of materials required for such construction service supplied free of cost by the clients in assessable value - period from June, 2005 to March, 2008 and April, 2009 to March, 2010 - Held that:- The issue under dispute has been finally laid to rest by the Hon’ble Supreme Court judgment in Bhayana Builders (P) Ltd. [2018 (2) TMI 1325 - SUPREME COURT OF INDIA], where the Apex Court has held that the goods/materials supplied free of cost by the service recipient and used for providing taxable service of construction of Commercial or Industrial Construction is not to be included “gross amount charged” for the purpose of arriving tax liability - the impugned orders cannot be sustainable and requires to be set aside - appeal allowed - decided in favor of appellant.
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