Materials supplied but not charged by Service Provider cannot be included in Gross value of Service: CESTAT directs to re-quantify Service Tax [Read Order]

Materials supplied - Materials - Service Provider - Gross value of Service - CESTAT - re-quantify Service Tax - taxscan

Value of the material supplied by the service recipient, since not charged by the service provider, cannot be included in the gross value of the service, ruled the two-member-bench of Customs Excise and Services Tax Appellate Tribunal (CESTAT). The appellant, M/s Murthy Engineering Works, engaged in providing service of fabrication, erection, commissioning and installation services,…

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