https://www.taxtmi.com/caselaws?id=380893 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant-assessee on both issues presented. Firstly, it was determined that constructing a driveway for a petrol pump does not attract service tax under the category of 'Construction of Commercial Complex,' as it does not qualify as constructing a road for public utility purposes. Secondly, the Tribunal held that material supplied free of charge by the principal to the contractor should not be included in the taxable turnover for 'Construction of Commercial Complex,' aligning with a Supreme Court ruling that such free goods should not impact the value of taxable services. The appeal was allowed, setting aside the impugned order in favor of the appellant. en-us Wed, 09 Jan 2019 00:00:00 +0530 Fri, 31 May 2019 09:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380893 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant-assessee on both issues presented. Firstly, it was determined that constructing a driveway for a petrol pump does not attract service tax under the category of 'Construction of Commercial Complex,' as it does not qualify as constructing a road for public utility purposes. Secondly, the Tribunal held that material supplied free of charge by the principal to the contractor should not be included in the taxable turnover for 'Construction of Commercial Complex,' aligning with a Supreme Court ruling that such free goods should not impact the value of taxable services. The appeal was allowed, setting aside the impugned order in favor of the appellant. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380893