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2015 (8) TMI 154 - CESTAT NEW DELHI

2015 (8) TMI 154 - CESTAT NEW DELHI - TMI - Denial of exemption claim - Benefit of abatement under Notifications No. 19/2003-ST and 1/2006-ST - Held that:- Prima facie, the benefit of exemption Notifications No. 19/2003-ST and 1/2006-ST providing for 67% abatement has been denied on the ground that the value of free supply materials was not included in the gross amount received for providing erection, commissioning or installation service - prima facie the issue is covered in favour of the appel .....

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24.10.2013 which upheld the order-in-original dated 16.1.2012 in terms of which service tax demand of ₹ 7,13,098/- was confirmed along with interest and penalties on the ground that the appellant paid service tax only on 33% of the gross amount received by availing of the benefit of Notifications No. 19/2003-ST and 1/2006-ST and the said exemption notifications were not applicable in its case because it did not include value of free supplies in the gross amount received. 2. The appellant h .....

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