Service Tax cannot be imposed on value of material supplied to client, so was held by Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad. A search was carried out by the officers of Central Excise & Service tax at the premises of M/s Ssb Facility Management Services Pvt. Ltd.Balwantbhai Patel, office in-charge, informed the…
Source Taxscan