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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Valuation - benefit of abatement - even if the value of free ...

Service Tax

May 2, 2019

Valuation - benefit of abatement - even if the value of free supply of material was not included in the gross value of the service namely, Commercial or Industrial Construction Service, the appellant is still entitled for the abatement under Notification No. 15/2004-ST and 1/2006-ST.

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  2. Construction service - Valuation - the value of free supplied material from the service recipient need not to be included in the value of discharge of service tax liability - AT

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