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2022 (6) TMI 1262 - AT - Service TaxValuation - inclusion of free supply of materials namely, cement and steel by the appellant to the contractor, in the value of service provided by the contractor engaged for construction work in the appellant factory - HELD THAT:- In COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT], the Supreme Court observed that the value of taxable services cannot be dependent on the value of goods supplied free of cost by the service recipient and such a value has no bearing on the value of services provided by the service recipient. The Supreme Court had examined this precise issue as to whether the cost of material supplied free of cost can be included in the taxable value of service, and is thus applicable to the present case. Appeal allowed - decided in favor of appellant.
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