Case Law Details
Case Name : Ahluwalia Contracts (I) Limited Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh)
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All CESTAT CESTAT Chandigarh
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Ahluwalia Contracts (I) Limited Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh)
Introduction: In a recent judgment by the CESTAT Chandigarh, a significant clarification was provided regarding the calculation of service tax in the construction sector. The matter revolved around whether the value of free supply items can be included in the assessable value for the purpose of calculation of service tax. The case, Ahluwalia Contracts (India) Limited vs Commissioner of Central Excise And Ser
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