2007 (4) TMI 197 - HC - Service Tax

Exemption under Notification No. 1/2006-S.T. - Value of goods supplied by recipient of service whether to be included for eligibility to abatement under notification no. 1/2006 - HC found that Prima facie explanation to Sl. No. 7 of notification not requiring inclusion of value of goods supplied by service recipient - Interim stay granted

Summary

The High Court of Madras made an order in response to a petition regarding the interpretation of Notification No. 1/2006-S.T. The court issued an interim order stating that the value of goods supplied by the client of the Assessee should not be included as insisted by the respondents.