No service tax on free materials supplied by service recipients in construction projects-Supreme Court
February 20, 2018
Judgments, Service Tax, Supreme Court
No service tax on free materials supplied by service recipients in Construction projects. Value of such goods not included in computation of gross amount under Notification No. 15/2004-ST-Supreme Court ABCAUS Case Law Citation: ABCAUS 2213 (2018) (02) SC In construction projects the builder assessees not only render services but …