FOC material supplied by service recipient should be included in gross works contract value

M/s. ABL Infrastructure Pvt. Ltd. Vs Commissioner of Central Excise (Supreme Court of India) Supreme Court of India vide its order dated 3rd December 2018 has affirmed the Order of CESTAT. Extract of CESTAT Order is given below : “Therefore there was no reason for not including the value of free supply material, this facts also reveal that the appellant having knowledge about the inclusion of free supply material did not include the same and also suppressed the said fact from the department. It is also observed that they did not disclose the value of the free supply material in their ST-3 re...