Search Results Page

Search Results

1 - 10 of 116 (1.47 seconds)
Documents citing Commissioner Of Service Tax, Etc.Etc. vs M/S.Bhayana Builders (P) Ltd. Etc.Etc. on 18 November, 2016

Dynamic Drilling And Services Private ... vs Commissioner Central Goods And Service ... on 9 February, 2023

18. We find that the issue arising out of the present dispute is no more res integra, in view of the judgement of Hon'ble Supreme 9 Court in civil Appeal Nos. 1335 - 1358 of 2015 dated 19th February, 2018 in the case of M/s. Bhayana Builders (P) Ltd. (supra), relied upon by the learned Advocate for the appellant. The relevant paragraphs in the said judgement are extracted herein below:
Custom, Excise & Service Tax Tribunal Cites 12 - Cited by 0 - Full Document

Dahej Harbour And Infrastructure Ltd vs Bharuch on 1 July, 2024

In the present case admittedly neither any service was provided by the appellant to the HIL nor any consideration was received. Therefore accordingly the ingredients of Section 66 and 67 of the Finance Act, 1994 are not available for charging service tax. The appellant has also relied upon on larger bench judgment of this tribunal as in the case of Commissioner of Service Tax Vs. Bhayana Builders P Ltd. (Supra) as per which was upheld by the Supreme Court wherein the relevant para of the said decision from the above judgment also settled that when involvement of any considering the service tax cannot be charged.
Custom, Excise & Service Tax Tribunal Cites 14 - Cited by 0 - Full Document

M/S. Total Environment Building ... vs The Deputy Commissioner Of Commercial ... on 2 August, 2022

11) Further, in Commissioner of Service Tax and Others vs. Bhayana Builders Private Limited and Others [(2018) 3 SCC 782], this Court considered the correctness of the judgment of the Larger Bench of Customs, Excise and Service Tax Appellate Tribunal (for short, “CESTAT”) dated 06.09.2013 in the case of Bhayana Builders (P) Ltd. vs. CST [(2013) SCC OnLine CESTAT 1951].
Supreme Court of India Cites 59 - Cited by 5 - M R Shah - Full Document

Commissioner Of Service Tax Kol vs M/S. D.M.P. Nirman Pvt.Ltd, on 23 June, 2023

7. We find that the issue has been settled by the decision of the Hon'ble Supreme Court in the case of Commissioner of Service Tax and Ors Vs Bhayana Bulders (P) Ltd, reported in 2018 (010) GSTL 0118 S.C, wherein it has been held that value of goods/materials supplied free of cost by the recipient used for providing taxable service are not includable in the assessable value for the purpose of payment of service tax. The relevant portion of the order is reproduced below.
Custom, Excise & Service Tax Tribunal Cites 9 - Cited by 0 - Full Document

Samy Constructions vs Salem on 28 January, 2025

6. It is not disputed by the Revenue that the Work Order ROC No.4568/2004/E1 dt.10.02.2006 is for 12 Construction of Shopping Complex in Ward -D Block- 6TSNo.71/1 under IDSMT Scheme. The only dispute on this contract is denial of Abatement under Notification No.1/2006 dt.01.03.2006. The abatement is denied on the ground that the appellant had not produced any evidence for the supply of free material. Though the Revenue could not gather any evidence as to free supply of material, this issue is settled by the Hon'ble Apex Court judgment in the case of Commissioner of Service Tax vs Bhayana Builders (P) Ltd. [2018 (10) G.S.T.L. 118 (S.C.)] wherein, it was held that "A plain meaning of the expression ‗the gross amount charged by the service provider for such service provided or to be provided by him' would lead to the obvious conclusion that the value of goods/material that is provided by the service recipient free of charge is not to be included while arriving at the ‗gross amount' simply, because of the reason that no price is charged by the assessee/service provider from the service recipient in respect of such goods/materials‖.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document

M/S. Balaji Ready Mix Concrete vs $ Union Of India on 29 January, 2026

In the judgment rendered in the case of Commissioner of Service Tax v. Bhayana Builders (P) Limited (2 supra), the Apex Court has considered the issue whether the value of materials/goods supplied free of cost by the service recipient to the service provider/ assessee is to be included to arrive at the 'gross amount' charged by the service provider for valuation of taxable service. Having examined both the original and amended provision of Section 67 of the Finance Act, which deals with the valuation of taxable services for charging service tax, the Apex Court held as under at para 13 of the judgment:
Andhra Pradesh High Court - Amravati Cites 6 - Cited by 0 - C M Roy - Full Document
1   2 3 4 5 6 7 8 9 10 Next