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2021 (7) TMI 1350 - AT - Service TaxAvailment of abatement benefit - inclusion of value of value of materials supplied by the clients free of cost, which have been used in providing Construction Services by the appellant, for calculation of abatement benefit - HELD THAT:- The issue stands decided squarely in favour of the assessee by the Hon’ble Supreme Court in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT] wherein it has been held that value of goods supplied free of cost by the clients are not required to be included for availing the abatement benefit in terms of the above notifications. The Apex Court in the aforesaid decision, while rejecting the appeal filed by the Revenue, has upheld the view taken by the Larger Bench of the Tribunal in M/S BHAYANA BUILDERS (P) LTD. & OTHERS VERSUS CST, DELHI & OTHERS. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)]. The amount which has been paid in excess of the quantified demand by the Appellant may be refunded subject to quantification of the demand by the learned Adjudicating Authority. For the limited purpose of quantification of the demand, it is being remanded to the Ld. Adjudicating Authority - Appeal allowed by way of remand. Appeal is allowed by way of remand.
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