Supreme Court · 2018 INSC 172 · Decided 19 February 2018
Commissioner of Service Tax ETC. v. M/S. Bhayana Builders (P) LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 172 · [2018] 1 S.C.R. 1128
- Case number
- CIVIL APPEAL No. 1335/2015
- Decided
- 19 February 2018
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Finance Act, 1994 - s. 65(105)(zzq) and 67 - Service tax - On construction services - Valuation of taxable service - By Notification dated 10.9.2004, service tax was to be calculated on the value equivalent to 33% of the 'gross person by such commercial concern for providing taxable service - This Notification 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
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