S.C : Where assessee provided ‘commercial or industrial construction services’, value of material supplied free of cost by service recipient to assessee was not to be included in gross amount charged by assessee for valuation of taxable service

Supreme Court Of India Commissioner of Service Tax Vs. Bhayana Builders (P.) Ltd. Section 15 A. K. Sikri And Ashok Bhushan, Jj. Civil Appeal Nos. 1335-1358 Of 2015 And Others February 19, 2018 JUDGMENT A.k. Sikri, J. – Delay condoned in Diary No. 42349 of 2016. 2. The respondents herein are engaged in the business…

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