2014 (7) TMI 328

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..... Revenue contend that appellant was disentitled to avail abatement benefits since it failed to disclose the gross consideration received including the value of supplies made free of cost by service recipients to the appellant for incorporation into construction services provided - Held that:- for availment of exemption benefits under the relevant Notifications including the one in issue, it is not .....

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..... PER : G Raghuram We have heard the learned counsel Shri S.K. Sarwal for the appellant and learned Jt. CDR for the respondent/Revenue Ms. Suchitra Sharma. 2. Assessee has preferred this appeal against the adjudication order dated 31/07/08 passed by the Commissioner, Service Tax, Delhi confirming service tax demand of ₹ 1,88,18,139/, ₹ 23,77,324/-; appropriating these two amounts .....

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..... benefits since it failed to disclose the gross consideration received including the value of supplies made free of cost by service recipients to the appellant for incorporation into construction services provided. 4. The Larger Bench of this Tribunal in Bayana Builders Pvt. Ltd. vs. CST, Delhi reported in 2013-TIOL-1331-CESTAT-DEL-LB has decided the issue. On interpretation of relevant exemptio .....

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