Service tax not payable on material supplied free of cost by service recipient during construction: CESTAT [Read Order]

Service tax - material - Service tax not payable on material supplied free of cost - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax not payable on material supplied free of cost by service recipient during construction. It was viewed that the consideration which is not received by the service provider shall not form part of taxable value under the term…

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