Supreme Court of India
Commissioner of Service Tax Etc. v. M/s. Bhayana Builders (p) Ltd. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the aforesaid reasons, we find ourselves in agreement with the view taken by the Full Bench of CESTAT in the impugned judgment dated September 6, 2013 and dismiss these appeals of the Revenue. 1(2016) 1 SCC 170 COMMISSIONER OF SERVICE TAX ETC. v.
Judgment, page 18
From the headnote
Finance Act, 1994 – s. 65(105)(zzq) and 67 – Service tax – On construction services – Valuation of taxable service – By Notification dated 10.9.2004, service tax was to be calculated on the value equivalent to 33% of the ‘gross amount charged’ from any person by such commercial concern for providing taxable service – This Notification was further amended by Notification dated 1.3.2005 whereby it was explained that ‘gross amount charged’ shall include the value of goods and materials supplied and provided or used by the provider of construction service for providing such service – In the…
Authorities it was built on
Where later benches applied it
- 2023 Central Gst Delhi - Iii v. Delhi International Airport Ltd
- 2026 Directorate General of Goods and Services Tax Intelligence (hqs) v. Gameskraft Technologies Private Limited
Of those, 1 relied on · 1 mentioned
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