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Value of free supply not includible in gross amount charged for levy of service tax
Case Law Details
- Case Name
- Deep Construction Company Vs C.C.E. & S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Deep Construction Company Vs C.C.E. & S.T. (CESTAT Ahmedabad)
CESTAT Ahmedabad held that the value of free supplies cannot be included in the gross amount charged for the purpose of levy of service tax.
Facts- This appeal has been filed by Deep Construction Company against demand of service tax and interest and imposition of penalty under Section 76 & 77 of the Finance Act, 1994. The appeal has also been filed by revenue against non-imposition of penalty under Section 78 of the Finance Act, 1994 and dropping of demand to the extent of Rs. 48,26,850/-.
Notably, the demand has been confi...
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