Value of Free Supply Material Needs to be Added with Gross Value of Construction Service to Avail Benefit under Service Tax: CESTAT [Read Order]

By Yogitha S. Yogesh - On June 25, 2023 7:30 am - 2 mins read
Value of Free Supply Material - Free Supply Material - Gross Value of Construction Service - Construction Service - Gross Value - Avail Benefit under Service Tax - Service Tax - Benefit - CESTAT - taxscan

The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that the value of free supply material needs to be added with the gross value of construction service to avail of the benefit under service tax. Smp Constructions Pvt Ltd, the appellant questioned that for availing the abatement under Notification No. 01/2006-ST…

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