Abatement under Service Tax Requires Inclusion of Free Supply Material Cost

Smp Constructions Pvt Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad)

Introduction: In a significant ruling by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad, it has been established that the cost of material provided by the service recipient must be included in the gross value of construction service for availing abatement under Please become a Premium member. If you are already a Premium member, login here to access the full content.