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Service tax not payable on material supplied free of cost by service recipient during construction
Case Law Details
- Case Name
- Commissioner Of Service Tax Del Vs. M/s. Bhayana Builders (P) Ltd. Etc. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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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 benefits under Notification No. 15/2004-ST dated September 10, 2004 as amended by Notification No. 4/2005-ST dated March 01, 2005 (...
