Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1306 - AT - Service TaxCommercial or Industrial construction service - benefit of N/N. 15/2004-ST dated 10.09.2004 - inclusion of free supply material by the service recipient in assessable value - Held that:- As per the judgment of Hon’ble Supreme Court in the case of Bhayan Builders [2018 (2) TMI 1325 - SUPREME COURT OF INDIA], the issue is no longer res-integra. It was held in the case that 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 - appeal allowed - decided in favor of appellant.
|