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    <title>Sercice tax liability if some materials supplied by contractee</title>
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    <description>If materials supplied by the contractee are not included in the works contract value, those free of cost materials need not be added to the contract value for computing service tax, and this approach applies for both contractor and contractee; reliance was placed on Bayana Builders.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=106757</link>
      <description>If materials supplied by the contractee are not included in the works contract value, those free of cost materials need not be added to the contract value for computing service tax, and this approach applies for both contractor and contractee; reliance was placed on Bayana Builders.</description>
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