C.C.E.,RAIPUR vs M/S.KARAMJIT SINGH — C.A. No. 2452 - 2455/2014
Case under Section XIV-A. Status: DISPOSED.
CNR: SCIN010004632014
Filing Date
03-01-2014 11:12 AM
Registration No
C.A. No. 2452 - 2455/2014
Diary Number
463/2014
Order Date
19-02-2018
Document Type
Judgement - of Main Case
Neutral Citation
2018 INSC 172
Disposal Type
Dismissed
Acts & Sections
Petitioner(s)
C.C.E.,RAIPUR
Adv. B. KRISHNA PRASAD
Respondent(s)
M/S.KARAMJIT SINGH
Adv. M. P. DEVANATH
Hearing History
Judge: HON'BLE MR. JUSTICE A.K. SIKRI and HON'BLE MR. JUSTICE ASHOK BHUSHAN
Fixed Date by Court
Next Week / Week Commencing / C.O.Week
| Date | Purpose |
|---|---|
| 19-02-2018 | Fixed Date by Court |
| 12-12-2017 | Next Week / Week Commencing / C.O.Week |
Orders in this case
Case Summary: C.A. No. 002452-002455/2014 Court Decision: The Supreme Court dismissed all revenue appeals, upholding the CESTAT Larger Bench's September 6, 2013 judgment in favor of construction service providers. Key Issue: Whether materials/goods supplied free of cost by service recipients should be included in calculating taxable service value for service tax purposes under Section 67 of the Finance Act, 1994 and Notification No. 15/2004-ST. Ruling: The Court held that free materials supplied by service recipients cannot be added to the gross amount charged by service providers for valuation purposes. Service tax is payable only on the amount actually charged by the service provider to the recipient—materials provided free of cost are not "charged" and have no nexus with taxable services rendered. This case analysis is maintained by casestatus.in based on publicly available court records.
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