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Service Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Industrial or Commercial Construction Services - benefit of ...


Service Tax Abatement: Include Free Materials in Valuation, Follow Higher Court Rulings, Maintain Judicial Discipline.

September 12, 2014

Case Laws     Service Tax     AT

Industrial or Commercial Construction Services - benefit of abatement @67% - non inclusion of value of free of cost material supplied by the principle - Judicial discipline demands that the Adjudicating Authority should follow the pronouncements made by the higher judicial forums without any reservations - AT

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