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2015 (4) TMI 659 - AT - Service TaxDenial of benefit of Notification no. 15/04-ST dated 10.09.2004 and 1/2006-ST dated 01.03.2006 - Non inclusion of value of the goods received free of cost from the service recipient while claiming the benefit of abatement - Held that:- Value of the goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary consideration paid by or flowing from the service recipient, accruing to the benefit of service provider, would be outside the taxable value or the gross amount charged, within the meaning of later expression in Section 67 of the Finance Act, 1994; and the value of free supplies by service recipient do not comprise the gross amount charged under Notification no. 15/04-ST, including the explanation thereto as introduced by Notification no. 4/05-ST. Accordingly, the Larger Bench held that the benefit of Notification no. 15/04-ST and Notification 1/06-ST would be available even if value of the goods and materials supplied by the service recipient are not included for the purpose of computation of the abatement provided under these Notifications. The issue involved in the present case is also identical and therefore, the appellant would be eligible for the benefit of the aforesaid Notifications. - Decided in favour of assessee.
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