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2017 (11) TMI 1404 - AT - Service TaxValuation - construction services - exclusion of the value of the free supply materials - composite contracts - Held that: - On examining the scope of Section 67 as well as the said explanation of the N/N. 15/2004-ST., the Tribunal in the case of Bhayana Builders (P) Ltd. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] concluded that the items supplied free of costs by the recipient of service cannot be considered for addition in the value to arrive at the value for tax purposes - subject to verification of quantification of free supplied materials, based on the documents to be submitted by the appellant/assessee, such exclusion is to be considered and allowed. Penalties - Held that: - since the issue involved was with reference to multiple contracts of different nature, the case was examined and detailed order was passed by the Original Authority, accepting some of the contention of the appellant and rejecting the others - this is a fit case for waiver of penalty by invoking Section 80 - penalties set aside. Personal use of the building by the recipient of service - Held that: - similar set of facts decided in the case of KHURANA ENGINEERING LTD. Versus COMMR. OF C. EX., AHMEDABAD [2010 (11) TMI 81 - CESTAT, AHMEDABAD], where it was held that service provided by the appellant is to be treated as service provided to Govt. of India directly and end use of the residential complex by Govt. of India is covered by the definition “Personal Use” in the explanation to definition of residential complex service. Eligibility of the appellant /assessee for composition scheme - Held that: - It is clear that the facts of the present case with reference to each one of the taxable contract are to be verified regarding the period involved as well as the facts of payment of concessional duty in respect of the whole of the contract etc - matter requires remand. Appeal allowed by way of remand.
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