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2011 (11) TMI 189 - CESTAT, MUMBAIBusiness of construction - exemption under Notification No. 01/2006 for providing commercial and industrial construction services availed - appellant required to pay service tax on 33% value of gross bills i.e. including free supply of materials from the service recipient. - Held that:- Goods supplied free by service recipient is includable in taxable value. Accordingly, appellant is directed to make a pre-deposit and report compliance thereof before the Commissioner (Appeals) who will dispose off the appeal.
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