TMI Blog2012 (5) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... it objection raised by the department. applicant has not made out a case in respect of the other parties from whom they have claimed that they have received "free supply materials". We do not find justification in not including the value of "free supply materials" in respect of selected parties. The plea of wrong invokation of extension of limitation is not prima facie acceptable inasmuch as the applicant has not shown that they have made available details about receipt of such "free supply materials" and their non-inclusion of the same in the gross amount. Applicant directed to deposit in part. - ST/Stay/1361/2010 in ST/2258/2010 - 789/2011 - Dated:- 8-9-2011 - P G Chacko, M Veeraiyan, JJ. For Appellant: Shri Rajesh Kumar , CA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reply to the show-cause notice which was duly noted by the Commissioner but no findings on this submission has been given. He also refers to grounds of appeal wherein they have raised this issue of duplication of demand. 3.3 Regarding the inclusion of value of "free supply materials", he submits that in cases relating to Salapuria and Brigade Enterprises, they have indeed included the value of "free supply materials" to arrive at the value for the purpose of payment of Service Tax and paid Service Tax accordingly. Even otherwise, the value of "free supply materials" need not be included as held by the Hon'ble High Court in the case of Era Infra Engineering Ltd. Vs. UOI reported in 2008 (11) STR 3 (Del.) . Further, there were decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic claim of duplication of demand in respect of Rs.81 lakhs which have been paid subsequent to audit objection raised by the department. Further, we find, prima facie, merit in the submissions that in respect of two of the parties, the applicant has discharged full duty liability including the value of so-called "free supply materials". We hold that applicant has not made out a case in respect of the other parties from whom they have claimed that they have received "free supply materials". We do not find justification in not including the value of "free supply materials" in respect of selected parties. The plea of wrong invokation of extension of limitation is not prima facie acceptable inasmuch as the applicant has not shown that they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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