2026 (10) TMI 307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....echnical) For the Appellant : Mr. K. Hariharan, Chartered Accountant For the Respondent : Mr. Vinod Kumar Garhwal, Superintendent (AR) ORDER PER: R. BHAGYA DEVI: Briefly the facts are the appellant Shri C. Devaraj is engaged in providing Commercial or Industrial Construction Services to M/s. BPCL and while discharging service tax they had not included the value of materials supplied....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 4. Heard both sides. The issue, as to whether the cost of materials supplied free of cost will form part of the gross value for determination of service tax liability, stands settled by the Hon'ble Supreme Court in the case of CST vs. Bhayana Builders (P) Ltd.(supra) wherein the Hon'ble Supreme Court held as follows: "19. Matter can be looked into from another angle as well. In the case ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tracts. This is clear from the very language of Section 65(105) which defines 'taxable service' as 'any service provided. Further, while referring to exemption notification, it observed: 42..... Since the levy itself of service tax has been found to be non-existent, no question of any exemption would arise." It is clear from the above that the service tax is ....