Free Supplies Materials by Service Recipient is Includible in Gross Value of Works Contract Service: CESTAT [Read Order]

Free Supplies Materials - Service Recipient is Includible - Gross Value of Works Contract Service - CESTAT - TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the cost of material supplied free by the service recipient was includible in the gross value of works contract service.  Kirti Infrastructures Ltd, the appellant assessee was providing the service of construction of a new building or a civil structure…

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