Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials: CESTAT [Read Order]

By Shabna Rahim - On August 12, 2023 9:30 pm - 2 mins read
Value - Raw -materials - Service- Tax - contract - service - commercial - industrial -construction -CESTAT-TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the value of raw materials not added to determine service tax liability when the contract simpliciter uses the service of commercial and industrial construction without a supply of any raw materials.  Vrutika Enterprise, the appellant assessee was engaged in providing…

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