Commercial or industrial construction service - Value of free ...
Free Supplies Excluded from Gross Amount in Construction Services; Abatement Benefit Remains Intact per Notification No. 4/2005-ST.
June 30, 2018
Case Laws Service Tax AT
Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the gross amount charged under N/N. 15/2004-ST, including the Explanation thereto as introduced by N/N. 4/2005-ST. - benefit of abatement cannot be denied
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