Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2008 (5) TMI 19 - HIGH COURT OF DELHI
Materials that are supplied free of cost by NTPC (service recipient, i.e. client) to the Petitioner (assessee) for the purposes of completing the contract cannot be included in the gross amount charged by the Petitioner for the purposes of determining the Service tax payable - Explanation appearing against Serial No. 7 in the table given in the Notification dated 1st March, 2006 will not be applied – appeal of assessee is allowed