TMI Blog2014 (2) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the decision in the case of Bhayana Builders Pvt. Ltd. vs. CST, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI] decided in favor of assessee. - ST/846-847 of 2008 - ST(DB) - Final Order Nos. ST/A/50010-50011/2014-CU(DB) - Dated:- 3-1-2014 - Archana Wadhwa And Rakesh Kumar, JJ. For the Appellant : Shri M S Negi, DR For the Respondent : None PER : Archana Wadhwa As both the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of tanks and pumps supplied free by M/s. IOCL have to be included or not. Commissioner (Appeals) has held in favour of the respondents by observing as under:- "6. The preamble of Notification No.1/2006 dated 01.03.2006 granting abatement reads as under: In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... column (4) of the Table aforesaid..... A bare perusal of the above makes it clear that the abatement in value is on the gross amount charged by such service provider for the said taxable service. Further Sr. No. 5 of the Notification relating to the erection, commissioning or installation services envisages following in the form of explanation "The gross amount charged from the customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tanks and pumps which have to be installed and the services were availed for the installation of tanks and pumps. As such, in our views such tanks and pumps which are required to be installed themselves, cannot be considered to be material supplied by the clients for installing any other goods. 6. In any case, we find that Larger Bench of the Tribunal in the case of Bhayana Builders Pvt. Ltd. v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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