TMI Blog2014 (1) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... include the value of goods and materials supplied or provided or used by the provider of the construction service for providing such service - Relying upon Jaihind Projects Ltd. vs. CST, Ahmedabad [2010 (1) TMI 186 - CESTAT, AHMEDABAD] - the value of materials provided or supplied or used by the service provider were required to be included - the value of goods supplied by the receiver to the provider were required to be included if the benefit of Notification No.1/2006 was availed - stay not granted. - Appeal No.: ST/801/2012 - - - Dated:- 2-4-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. Srinath.S, Chartered Accountant For the Respondent: Mr. Ganesh Havannur, Addl. Commissioner (AR) ORDER Per: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant from the service receiver. Once what is received is not a consideration either in the form of money or in some other form, whether it is prior to amendment of Section 67 with effect from 1.5.2006 or subsequently, the question of inclusion of the value of cement and steel supplied by the service receiver to the appellant does not arise. He relied upon the decision of the Tribunal in the case of Cemex Engineers vs. CST, Cochin: 2010 (17) S.T.R. 534 (Tri.-Bang.). 3. The learned Additional Commissioner (AR) on the other hand relies upon the decision of the Tribunal in the case of Jaihind Projects Ltd. vs. CST, Ahmedabad: 2010 (18) S.T.R. 650 (Tri.-Ahmd.) where the similar issue was considered and a view was taken that after the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal filed against this decision before the Hon ble Supreme Court has been admitted but no stay has been granted. On the other hand as submitted by the learned Additional Commissioner (AR), we find that this decision has been taken note of and considered while considering stay applications in the case of VPR Mining Infrastructure and Mahabala Mannur. Therefore at this stage, we have to take a view that the appellant has not been able to make out a prima facie case in their favour for complete waiver. The learned Chartered Accountant also fairly agreed that appellant is not pleading any financial difficulty. Under these circumstances, we direct the appellant to deposit the balance amount of service tax payable by them in terms of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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