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1 - 9 of 9 (0.21 seconds)Section 93 in Finance Act, 1999 [Entire Act]
Commissioner Of Service Tax, Etc.Etc. vs M/S.Bhayana Builders (P) Ltd. Etc.Etc. on 18 November, 2016
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.
Section 76 in Finance Act, 1999 [Entire Act]
The Finance Act, 1996
Section 78 in Finance Act, 1999 [Entire Act]
Shabina Abraham & Ors vs Collector Of Central Excise & Customs on 29 July, 2015
22. Insofar as Civil Appeal No. 3247 of 2015 is concerned, where the
Assessee is Gurmethar Construction, it may additionally be noted (as
pointed out by the learned Counsel for the Respondent) that the Assessee
was a sole proprietorship concern of Mr. Narender Singh Atwal, who died on
February 24, 2014. This is so stated in th counter affidavit filed by the
Respondent on May 16, 2017 and this potition has not been disputed by the
Department. This appeal, in any case, has abated as well in view of the
judgment of this Court in Shabina Abraham and Ors. V. Collector of Central
Excise & Customs MANU/SC/081/2015 : (2015) 10 SCC 770.
Finance Act, 1999
Section 67 in Finance Act, 1999 [Entire Act]
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