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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Valuation - benefit of abatement - even if the value of free ...


Appellant Entitled to Abatement for Service Tax Valuation in Commercial Construction, Free Materials Not Included in Gross Value.

May 2, 2019

Case Laws     Service Tax     AT

Valuation - benefit of abatement - even if the value of free supply of material was not included in the gross value of the service namely, Commercial or Industrial Construction Service, the appellant is still entitled for the abatement under Notification No. 15/2004-ST and 1/2006-ST.

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