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2019 (5) TMI 1621 - CESTAT NEW DELHIConstruction of Commercial Complex - construction of driveway for the petrol pump, for which admittedly separate contract was issued - taxability - HELD THAT:- The said issue is settled in favour of the appellant- assessee by the coordinate Bench of this Tribunal in SHILPA CONSTRUCTIONS PVT. LTD. VERSUS COMMR. OF SERVICE TAX, AHMEDABAD [2010 (6) TMI 175 - CESTAT, AHMEDABAD] where it was held that the construction of road does not require payment of service tax - demand set aside. Valuation - Construction of Commercial Complex’ - material supplied by principle to contract, free of charge, which was admittedly not adjusted in the bill of the appellant contractor - HELD THAT:- This issue is also settled in favour of the appellant-assessee by ruling of Hon’ble Supreme Court in COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT] where it was held that The value of the goods/materials cannot be added for the purpose of aforesaid notification dated September 10, 2004, as amended by notification dated March 01, 2005 - demand set aside. Appeal allowed - decided in favor of appellant.
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