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2020 (2) TMI 389 - CESTAT ALLAHABADLevy of service tax - Valuation - inclusion of cost of FOC material - Benefit of abatement - Works contracts services through competitive bidding - appellant provided various services to customers like NTPC, NHPC, Nuclear Power Corporation, Power Grid Corporation and some other customers and electricity boards - period covering April 2013 to March 2015 and April 2015 to June 2017 - HELD THAT:- Reliance placed in the case of M/S BHARAT HEAVY ELECTRICALS LTD. VERSUS COMMISSIONER, CENTRAL EXCISE, NOIDA-II [2018 (12) TMI 378 - CESTAT ALLAHABAD] where it was held that Prior the appellant started Civil Construction, Errection or Installation at the agreed site, the equipments to be erected/installed at that site were agreed to be supplied to the appellant vide a separate agreement. This particular fact makes it abundantly clear that property in goods which were to be erected and installed by the appellant had not transferred in his favour at the site of construction and erection. Appeal allowed.
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