Supreme Court of India
Commissioner of Service Tax Etc. v. M/s. Bhayana Builders (p) Ltd. Etc.
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What the Court ordered
For the aforesaid reasons, we find ourselves in agreem ent with the view taken by the Full Bench of CESTAT in the i mpugned judgment dated September 6, 2013 and dismiss these appeals of t he Revenue. 1(2016) 1 SCC 170 COMMISSIONER OF SERVICE TAX ETC. v.
Judgment, page 18
From the headnote
Finance Act, 1994 – s. 65(105)(zzq) and 67 – Service tax – On construct ion services – Valuation of taxable service – By Notifi cation dated 10.9.2004, service tax was to be calculated on the value equivale nt to 33% of the ‘gross amount charged’ from any perso n by such commercial concern for providing taxable service – This Not ification was further amended by Notification dated 1.3.2005 whereby it was explained that ‘gross amount charged’ shall include the value of goods and materials supplied and provided or used by the pr ovider of construction service for providing such service – In the
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