COMMISSIONER OF SERVICE TAX, ETC.ETC. vs M/S.BHAYANA BUILDERS (P) LTD. ETC.ETC. DIRECTOR — C.A. No. 1335 - 1358/2015
Status: DISPOSED.
CNR: SCIN010106202014
Filing Date
28-03-2014 05:52 PM
Registration No
C.A. No. 1335 - 1358/2015
Diary Number
10620/2014
Order Date
19-02-2018
Document Type
Judgement - of Main Case
Petitioner(s)
COMMISSIONER OF SERVICE TAX, ETC.ETC.
Respondent(s)
M/S.BHAYANA BUILDERS (P) LTD. ETC.ETC. DIRECTOR
Orders in this case
Common Record of Proceedings — heard with connected matters
Lead case: C.A. No. 2452 - 2455/2014
Based on the judgment text, here is a summary: Summary: The Supreme Court dismissed the Commissioner of Service Tax's appeals and held that the value of goods/materials supplied free of cost by a service recipient cannot be included in the valuation of taxable services for construction work. Under Section 67 of the Finance Act, 1994, service tax must be calculated on the "gross amount charged by the service provider," which excludes materials supplied free by the client. The 33% abatement under Notification No. 15/2004-ST applies only to amounts actually charged by the contractor, not to free supplies. The court disagreed with the Revenue's argument that free materials should be included to maintain the 67%-33% goods-services ratio contemplated by the notification. This case analysis is maintained by casestatus.in based on publicly available court records.
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