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STO 2014 CESTAT 1

Erection , Commissioning & Installation Service: Abatement: Inclusion of value of tanks and pumps supplied by the client: The gross amount charged from the customer shall include the value of plant, machinery, equipment, parts and any other material sold by the commissioning agency, during the course of providing service. The Notification states in unambiguous terms that the gross amount charges shall include the value of plant, other material etc. sold. It does not speak of the cost of material supplied by the service receiver, and therefore it will be improper to read this in the Notification and arrive at an unintended conclusion. Tanks and pumps which are required to be installed themselves, cannot be considered to be material supplied by the clients for installing any other goods. Value not includible in view of Larger Bench judgment in the case of Bhayana Builders. Benefit of Notification No 1/2006-ST is available.

Notification No : Non-Tariff 12/2014-Cx0

Notification No : Non-Tariff 11/2014-Cx

Notification No : Non-Tariff 10/2014-Cx


Union Budget 2014-2015

 

 


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