TMI Blog2023 (10) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [ 2018 (2) TMI 1325 - SUPREME COURT] , where it was held that the value of free supply of materials cannot be added to the gross value of the composite contract/works contract for calculation of service tax, whether the free supplies to construction service provider is outside the taxable value or gross amount charged, within the meaning of expression in Section 67 of the Finance Act. The impugned order set aside - appeal allowed. - HON BLE Mr. ANIL CHOUDHARY , MEMBER ( JUDICIAL ) And HON BLE Mr. A. K. JYOTISHI , MEMBER ( TECHNICAL ) Shri A. Sarveswara Row , Advocate for the Appellant Shri A Rangadham , Authorised Representative for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 01/2006-ST dated 01.03.2006. Therefore, the assessee appears to have contravened the provisions of Section 68 of the Finance Act, 1994, read with Rule 6 of the Service Tax Rules, 1994, in as much as they have not paid the appropriate Service Tax payable on the amounts received for the said services rendered by them during the said period. The Service Tax payable on the Gross Amount of Rs. 6,63,31,670/- allegedly received by the assessee towards the said work for the period from 05/2006 to 03/2008 works out to Rs. 81,50,525/-, whereas the assessee has paid only Rs. 26,89,659/- towards the Service Tax liability (including Ed. Cess and S.H.Ed.Cess). Thus, there is a short payment of Rs. 54,60,866/- towards Service Tax (including Ed.Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Jai Hind Projects Ltd., of Ahmedabad bench have been overruled by the Larger Bench of this Tribunal in Bhayana Builders Pvt Ltd., Vs CST Delhi reported at [2013 (32) STR 49 (Tri LB)]. The Larger Bench held that the value of free supply of materials cannot be added to the gross value of the composite contract/works contract for calculation of service tax, whether the free supplies to construction service provider is outside the taxable value or gross amount charged, within the meaning of expression in Section 67 of the Finance Act. The said ruling of the Larger Bench of this Tribunal have been affirmed by Hon ble Supreme Court in appeal by revenue, reported at [2018 (10) GSTL 118]. 8. Learning AR for revenue relies on the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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