Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1135 - AT - Service TaxBenefit of abatement of 67% under N/N. 15/2004-ST dated 10.09.2004 and N/N. 01/2006-ST dated 01.03.2006 - denial on the ground that the appellant has suppressed the information about material supplied free of cost by the service recipient - Held that: - the issue involved in this case is no more res integra in view of the decision of Larger Bench of this Tribunal in the case of Bhayana Builders (P) Ltd. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], wherein it has been held that value of free supplies by service recipient do not comprise the gross amount charged for the purpose of levy of service tax - the appellant should be entitled for availing abatement of 67% - appeal allowed - decided in favor of appellant.
|