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2016 (7) TMI 501 - AT - Service TaxValuation - Claim of abatement of 67% availed without including the value of the material supplied free of cost by their customers in the gross amount charged. - Commercial or Industrial Construction Service - Held that:- Following the aforesaid ratio of the Larger Bench of the Tribunal [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], the impugned order passed by the learned Commissioner confirming the demand of Service Tax by including the value of free issue material in gross taxable value and imposition of penalty cannot be sustained.
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