Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 597 - CESTAT BANGALOREValuation - whether the appellants, who were engaged in ‘Commercial or Industrial Construction Service' and were availing the benefit of Notification No. 20/2004-S.T. and 1/2006-S.T., are under a legal obligation to include the value of the items supplied free of cost by service recipient for the purpose of payment of service tax - Held that:- items supplied free of cost by service recipient would not form value of service and would get excluded for the purpose of the notification in question. - Decision in the case of Bhayana Builders [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] followed - Decided in favour of assessee.
|