Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 2087 - CESTAT AHMEDABADValuation - Commercial or Industrial Construction Service - value of the free supplies material should be added in gross value or not - Commercial or Industrial Construction Service - exemption under N/N. 15/2004-ST - HELD THAT:- This issue has been settled by SC in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT] where it was held that value of the goods/materials cannot be added for the purpose of aforesaid notification dated September 10, 2004, as amended by notification dated March 01, 2005. Thus, for the purpose of computing the gross value of Commercial or Industrial Construction Service value of free supplies material by the service recipient need not be added in the gross Value of service. The impugned order set aside - appeal allowed.
|