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2019 (5) TMI 156 - AT - Service TaxValuation - Commercial or Industrial Construction Service - benefit of abatement under N/N. 15/2004-ST or 01/2006-ST - appellant have used the material supplied free of cost by the service recipient and the value thereof was not included in gross value - HELD THAT:- The issue in question is no more in dispute as the same was decided by the Hon'ble Supreme Court in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT OF INDIA] according to which, even if the value of free supply of material was not included in the gross value of the service namely, Commercial or Industrial Construction Service, the appellant is still entitled for the abatement under Notification No. 15/2004-ST and 1/2006-ST. The demand raised by the lower authority denying the abatement is not sustainable - appeal allowed - decided in favor of appellant.
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