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2019 (11) TMI 385 - AT - Service TaxValuation - Site formation and clearance, excavation, earthmoving and demolition service and survey and exploration of mineral service - inclusion of the value of free supply of the explosives in the taxable value for calculation of service tax - Whether service tax confirmed by the Commissioner (Appeals) on the value of free supply of the explosives by J.K. White Cement to the appellant is includable in the assessable value of the taxable service or not? - period from September 2004 to May 2007. HELD THAT:- The issue at hand has already been decided by Supreme Court in COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT] wherein it has been held that for levy of the service tax as per the provision of Section 67 of the Act the gross amount charged by the service provider from the service recipient means the amount which is billed by the service provider on the service recipient in the invoice and, therefore, the free supplies provided by service recipient to the service provider cannot form part of the taxable value of service. The value of the free supplies of the explosives by the service recipient to the appellant is not includable in the taxable value - Appeal allowed - decided in favor of appellant.
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