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2014 (1) TMI 1379 - AT - Service TaxBenefit of Notification No. 1/2006 - Commercial or Industrial Construction service and Works contract service – Demand of Service tax - Penalty u/s 76, 77 and 78 - Held that:- The appellant was engaged in providing the service of commercial or industrial construction service and works contract service – Held that:- Assesse had not included the value of steel and cement supplied by the service receivers for the purpose of payment of service tax and at the same time the assesse had availed the benefit of Notification No.1/2006-ST which provides for abatement subject to the condition that the gross amount shall include the value of goods and materials supplied or provided or used by the provider of the construction service for providing such service - Relying upon Jaihind Projects Ltd. vs. CST, Ahmedabad [2010 (1) TMI 186 - CESTAT, AHMEDABAD] - the value of materials provided or supplied or used by the service provider were required to be included - the value of goods supplied by the receiver to the provider were required to be included if the benefit of Notification No.1/2006 was availed - stay not granted.
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