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2014 (7) TMI 328 - AT - Service TaxDemand of service tax - commercial or industrial construction and construction of complex services - appellant had remitted service tax after availing abatement of 67% under exemption Notification No. 15/2004-ST dated 10/09/04 as amended by Notification No. 18/2005-ST dated 17/06/05 - Revenue contend that appellant was disentitled to avail abatement benefits since it failed to disclose the gross consideration received including the value of supplies made free of cost by service recipients to the appellant for incorporation into construction services provided - Held that:- for availment of exemption benefits under the relevant Notifications including the one in issue, it is not necessary to include in the taxable value, the value of supply of goods free of cost by a service recipient to a service provider, which are incorporated into constructions during rendition of tenable services - Following decision of Bayana Builders Pvt. Ltd. vs. CST, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI] - appellant shall be entitled to refund of the amounts remitted pursuant to the proceedings which culminated in the adjudication order, subject to entitlement for such refund in accordance with law - Decided in favour of assessee.
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