2022 (11) TMI 1042 - AT - Service Tax
Levy of Service tax - service in relation to laying of pipeline - commercial and industrial construction service - inclusion of value of pipes supplied free of cost by the recipient of service in the taxable value - HELD THAT:- The appellant had taken a definite stand before the Original Adjudicating Authority that they are not required to discharge the service tax on the pipe which are supplied by the service recipient during providing of services. Since the original adjudicating authority decided the matter on limitation and dropped the quantum of demand, appellant not challenged the said finding before the Ld. Commissioner (Appeals).
Non-inclusion of cost of the material received from the service receivers in the gross value of the services provided - HELD THAT:- This issue is no more res integra in view of the decision of the Larger Bench decision of the Tribunal in the case of M/S BHAYANA BUILDERS (P) LTD. & OTHERS VERSUS CST, DELHI & OTHERS. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] in favour of the assessee. Hence, the demand of Service Tax on this issue cannot be sustained.
The Ld. Adjudicating Authority had not given any finding on these issues that whether the value of pipes supplied by the recipient of service is to be included in the value of calculation of service tax or not - the Adjudicating Authority should have examined the matter afresh in detail before passing the impugned order. He is also required to examine the claim of the appellant on limitation also.
Matter remanded to the Adjudicating Authority to decide the impugned matter afresh - appeal allowed by way of remand.