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1 - 6 of 6 (0.18 seconds)The Finance Act, 2018
Commissioner Of Service Tax, Etc.Etc. vs M/S.Bhayana Builders (P) Ltd. Etc.Etc. on 18 November, 2016
20. The issue as to whether service tax can be levied on the
cost of materials supplied free of cost has now been settled by
the Supreme Court in Commissioner of Service Tax vs.
Bhayana Builders Pvt. Ltd.5 It has been held that service
5 2018 (10) GSTL 118 (SC)
13
ST/50787/2014
tax cannot be levied on the amount of material supplied free of
cost. The relevant observations are as follows:
Section 65 in Finance Act, 1999 [Entire Act]
Mc Consulting Engineers Pvt Ltd vs Commissioner Of Central Excise, ... on 4 April, 2014
In PES Engineers Pvt. Ltd. vs. Commissioner of
Central Excise & Service Tax, Hyderabad-II2, a Division
Bench of the Tribunal while examining a matter where the
assessee was engaged in large construction of projects relating
to hydro electric projects observed that the activity undertaken
for installation and commissioning of pressure shaft liners also
called "steel liners/penstocks" would fall within the exclusion
clause of the taxable service of „works contract‟ and the
relevant findings are as follows:
Mcm Services Pvt. Ltd., New Delhi vs Ito, Ward-16(3), New Delhi on 29 September, 2021
In MCM Services Pvt. Ltd. vs. Commissioner of
Service Tax, Delhi3, a Division Bench of the Tribunal
examined whether the nature of work executed by the
appellant therein relating to construction of dam, which would
be a part of the hydro electric project, would fall within the
exclusion clause of the taxable service of „works contract‟ and
held as follows:
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