TMI Blog2010 (10) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... Thete, SDR, for the Respondent. ORDER The appellant is engaged in the business of providing construction services especially laying of pipelines. The appellant provides this service to customers like ONGC, GAIL, BPCL, IOCL etc. Two show cause notices were issued to the appellant for the period from October, 2006 to March, 2008 demanding service tax on the value of free supply of materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost of materials supplied by the service receiver area liable to be included. However the learned advocate also submitted that in the case of Cemex Engineers v. CST reported in 2010 (17) S.T.R. 534 (Tri-Bang.), the Tribunal had taken a view that taxable value shall be gross amount charged for service and cost of materials supplied need not be included. He submitted that this decision was rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the above discussion, we consider that appellants have made out a prima facie case for waiver of pre-deposit and the stay against the recovery of service tax, interest and penalties during the pendency of appeal. Accordingly we waive the requirement of pre-deposit and allow the stay petition unconditionally during the pendency of appeal. (Pronounced in Court) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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