Service tax not payable on material supplied free of cost by service recipient during construction

Commissioner Of Service Tax Vs. M/s. Bhayana Builders (P) Ltd. (Supreme Court)

Issue Under Consideration

Whether, the value of goods/material supplied or provided free of cost by a service recipient and used for providing the taxable service of construction or industrial complex, is to be included in computation of gross amount (charged by the service provider), for valuation of the taxable service, under Section 67 of the Act and for availing the ben

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