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2024 (5) TMI 463 - CESTAT KOLKATALevy of service tax - gross value of Contract I & Contract II i.e. sale of goods/supply and works contract services - composition scheme - extended period of limitation - penalty - HELD THAT:- The issue involved in the matters have been examined by this Tribunal in appellant’s own case for the earlier period in M/S TRF LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, PATNA, MR. SUDHIR L. DEORAS, C/O - M/S TRF LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, PATNA AND MR. NANDAN KUMAR SARKAR, C/O - M/S TRF LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, PATNA [2024 (3) TMI 231 - CESTAT KOLKATA], wherein this Tribunal observed 'the contract entered prior to 07.07.2009, the value of cost of free supply will not be includible to determine the gross amount for the purposes of payment of service tax.' As the issue has already been decided in favour of the appellant, therefore, following the analogy of the said order, it is held that the demand against the appellant is not sustainable as the appellant has already discharged their Service Tax liability on gross value of works contract i.e. Contract II and value of Contract I is not to be included in the assessable value of taxable service provided by the appellant. The impugned order set aside. Consequently, no penalty is imposable on the appellant. Accordingly, penalty imposed on all the appellants are also set aside. Appeal allowed.
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