Interim order -

[Suhit Aggarwal]

What is the current view on leviability of service tax on value of material supplied by service receipient to contracor under category ' Commercial or industrial construction services' to be included in 33%. There was interim order of Madras High Court in L&T v UOI. Is there any final outcome in this regard? Please advice.

AI Summary

Debate on Including Material Value in 33% Service Tax for Construction Services; Refer to ERA Infra Engineering Case. A query was raised about the applicability of service tax on the value of materials supplied by the service recipient to the contractor under 'Commercial or Industrial Construction Services,' questioning if it should be included in the 33% tax calculation. An interim order by the Madras High Court in the case of L&T v. UOI was referenced. The response suggested consulting the Delhi High Court's decision in the case of ERA Infra Engineering Ltd. v. UOI for guidance on the matter.