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2015 (9) TMI 584 - AT - Service TaxCommercial or industrial construction services - Benefit of Notification No.15/2004-ST dated 10.9.2004 - abatement under Notification No.15/2004-ST - Held that:- It has been held by the CESTAT in case of Bhayana Builders (2013 (9) TMI 294 - CESTAT NEW DELHI (LB)) that value of free supplies need not be included for claiming abatement under Notification No.15/2004-ST. In the wake of the said judgement, even the impugned demands would not be sustainable and consequently the question of penalty would be preposterous. Accordingly, notwithstanding the absence of the appellant, we are of the view that the penalties are not sustainable - Decided in favour of assessee.
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