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2018 (5) TMI 878 - AT - Service TaxValuation - erection and commissioning or installation services - inclusion of the cost of material (structural sheet, pipe, plates, bolts, nuts, inserts, red oxide, free supply of water and electricity) supplied by the service recipient in the taxable value of service - Held that: - the respondent-assessee have not sold any fabricated material to the service recipient. Therefore, the question of sale of the plant, machinery, equipment, parts and any other material as prescribed in the notification does not arise and hence, no value in the gross amount charged is includible, which is also evident from the contract in which it has been specifically provided that the raw material is being supplied free of cost, on job work basis - the cost of raw material supplied by the service recipient is not includible in the taxable value of service as defined under Section 67 of the Finance Act, 1994 - appeal dismissed - decided against Revenue.
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