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2018 (12) TMI 502 - AT - Service TaxRectification of Mistake - includibility of value of material in aseessable value - Held that:- The invoices for supply of material for the purpose of carrying out the service of Erection, Commissioning and Installation, is in the name of service recipient. Therefore, the material portion is not part and parcel of gross value of the service provided by the appellant. Therefore, the value of material which was purchased in the name of service recipient, cannot be added in the gross value of the service provided by the appellant. The value of material which was purchased in the name of service recipient, cannot be added in the gross value of the service provided by the appellant. Accordingly, the demand attributable to the material value raised by the lower authorities would not sustain and the same is set-aside - ROM Application allowed.
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