Material supplied by the service recipient free of cost to be included in gross value of works contract: SC

GST/Excise/ST/VAT : Where assessee was engaged in providing works contract service and it opted to discharge service tax liability under Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 and Tribunal held that value of material supplied by service recipient free of cost was liable to be included in gross value of works contract, Supreme Court dismissed appeal filed by assessee

from www.taxmann.com Latest Case Laws https://ift.tt/2Tcxr64