https://www.taxtmi.com/caselaws?id=30587 The Tribunal interpreted the term 'used' in a notification related to service tax liability for Commercial and Industrial Construction Service. It ruled that 'used' should be understood as "supplied and used by the service-provider." Consequently, the appellants were not required to include the cost of materials supplied by clients in the gross amount charged for determining service tax liability. The Tribunal granted a waiver of pre-deposit and a stay of recovery for the tax and penalty amounts. en-us Mon, 07 Jul 2008 00:00:00 +0530 Sat, 11 Oct 2008 19:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30587 The Tribunal interpreted the term 'used' in a notification related to service tax liability for Commercial and Industrial Construction Service. It ruled that 'used' should be understood as "supplied and used by the service-provider." Consequently, the appellants were not required to include the cost of materials supplied by clients in the gross amount charged for determining service tax liability. The Tribunal granted a waiver of pre-deposit and a stay of recovery for the tax and penalty amounts. Case-Laws Service Tax Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30587