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2017 (3) TMI 1370 - AT - Service TaxValuation - works contract - whether the free of cost material provided by the service receiver is required to be included in assessable value? - Held that: - an identical issue has come up before the Larger Bench of this Tribunal in the case of Bhayana Builders (P) Ltd. vs Commissioner of Service Tax, Delhi, [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], wherein the free material supplied by the service receiver was not included in the cost of the works contract. Disallowance of Composition Scheme for works contract service - Held that: - the issue has come up for consideration before this Tribunal in the case of Ahluwalia Contracts (I) Ltd. vs Commissioner of Central Excise, [2015 (7) TMI 855 - CESTAT NEW DELHI], wherein the Tribunal has remanded the matter to the adjudicating authority for de novo adjudication. Denial of exemption to the services provided to the SEZ Unit - Held that: - exemption under N/N. 4/2004-ST dated 31.03.2004 requires the approval of the SEZ developer/unit. The said approval was submitted by the assessee-Appellants, but the lower authorities have not taken any cognizance - matter needs remand for reconsideration. Appeal allowed by way of remand.
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