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2018 (2) TMI 1406 - AT - Service TaxValuation - abatement of value - N/N. 15/2004-ST dated 10.09.2004 and No.1/2006-ST dated 01.03.2006 - Commercial or Industrial services - Held that: - the matter has come up before the Tribunal in the case of Bhayana Builders Pvt. Ltd [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] and it has been held that taxable consideration in the form of gross value in terms of Section 67 cannot include the value of materials supplied free of cost by the recipient of service - demand set aside. Eligibility of the appellant to pay tax on cum-tax value for the period 10.09.2004 to 30.09.2005 - Held that: - the matter is before the original authority for re-computation of taxable value - it is fit and proper that the original authority can examine the other points, if any raised by the appellant before re-determining the tax liability in terms of the remand directions in the impugned order. Appeal allowed in part and part matter on remand.
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