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2018 (1) TMI 1133 - AT - Service TaxValuation - Erection, Commissioning or Installation Service - Since the appellant did not include the value of free supply material in the gross value charged by it, the benefit of abetment/ composition scheme was denied by the Department - Held that: - the contract executed by the appellant involved supply of material as well as for provision of labour. Thus, the activities undertaken by the appellant should fall under the preview of works contract for levy of Service Tax. The composition scheme should be available to the appellant and cannot be denied on the ground that it did not specifically exercise the option regarding opting for the works contract service - appeal allowed - decided in favor of appellant.
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