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1 - 5 of 5 (0.22 seconds)Commissioner Of Service Tax, Etc.Etc. vs M/S.Bhayana Builders (P) Ltd. Etc.Etc. on 18 November, 2016
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:
Section 67 in The Finance Act, 2018 [Entire Act]
Union Of India vs M/S Intercontinental Consultants And ... on 7 March, 2018
Considering the clarification issued in the aforesaid Circular and the
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MANU/UC/0390/2024 : 2024(90) G.S.T.L.242
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CMR,J & GTK,J
W.P.No.11644 of 2023
law enunciated by the Apex Court in Commissioner of Service Tax v.
Bhayana Builders (P) Limited 2 and Union of India v.
Intercontinental Consultants and Technocrafts Pvt. Ltd. 3, wherein
it is clearly held that the value of the materials/goods supplied free of
cost by the service recipient to the service provider is not includable in
the value of service, the High Court of Uttarakhand held that no tax
can be levied on the fuel supplied free of cost to the petitioner therein
and the value of free fuel cannot be added to the value of taxable
supply.
M/S Jai Malik Tranport Service vs Union Of India on 14 September, 2020
10. A similar issue as to whether the value of the material supplied
free of cost to the service provider by the service recipient is exigible to
tax or not came up for consideration before the High Court of
Uttarakhand in the case of New Jai Hind Transport Service v. Union
of India 1 . In the said case, diesel was supplied free of cost to the
petitioner therein, who was rendering transport services, by the service
recipient, as per the agreement entered into between them.
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