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Case Law Details

Case Name : Commissioner Of Service Tax Del Vs. M/s. Bhayana Builders (P) Ltd. Etc. (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 1335-1358 Of 2015
Date of Judgement/Order : 19/02/2018
Related Assessment Year :
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CA Bimal Jain
CA Bimal JainOn issue of Service Tax applicability on free of cost (FOC) supplies by the service recipient of construction service to the service provider (assessee), we are sharing with you a landmark judgement of the Hon’ble Supreme Court, decided in favour of the assessee, in the case of Commissioner of Service Tax Vs. M/s Bhayana Builders (P) Ltd.

Issue:

The main question before the Apex Court was:

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