2018 (7) TMI 442 - SCH - Service Tax

Valuation of taxable service - works Contract - inclusion of FOC material - Section 67 of Finance Act - Held that - The issue is squarely covered by the decision in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. 2018 (2) TMI 1325 - SUPREME COURT OF INDIA , where it was held that The 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 - appeal dismissed - decided against Revenue.

Summary

The Supreme Court of India in 2018 (7) TMI 442 - SC Order, with Mr. A.K. Sikri and Mr. Ashok Bhushan JJ. presiding, dismissed the appeals, stating that the case is covered by a previous judgment dated 19.02.2018 in Commissioner of Service Tax and Ors. vs. Bhayana Builders Private Limited and Ors. reported in (2018) 3 SCC 782. Delay was condoned.