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M/s Skyline Contractors Pvt. Ltd. Versus CST, Delhi

2015 (9) TMI 532 - CESTAT NEW DELHI

Demand of service tax - Inclusion of value of material supplied free of cost - Overlapping of periods - Held that:- Mere overlapping of certain period is no evidence that the service tax has been demanded on the same transactions. Therefore it will b .....

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back - Decided in favour of assessee. - Appeal No. ST/1075/2010-CU(DB) - F. Order No. 52341/2015 - Dated:- 10-7-2015 - Mr. R.K. Singh, Member (Technical) and Ms. Sulekha Beevi, C.S., Member (Judicial), JJ. For the Petitioner : Shri S.K. Sarwal, Advo .....

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. The said demand was confirmed on the ground that the value of material supplied free of cost was not included in the assessable value. 2. The ld. Advocate for the appellant states that in the light of judgement of CESTAT in the case of Bhayana Buil .....

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der works contract service in which case, although he was not entitled to 67% abatement, he was entitled to the benefit of Notification No. 12/2003-ST and Rule 2(a) of the Service Tax Determination Rules (Determination of Value) Rules, 2006. He also .....

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ded to the adjudicating authority in the light of the CESTAT judgement in case of Bhayana Builders (supra). He however objected to the ground that the service should be classified under works contract from 1.6.2007 in respect of ongoing contracts whe .....

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certain period is overlapping in the periods covered by two Show Cause Notices dated 19.6.2008 and 15.12.2008, it is to be noted that mere overlapping of certain period is no evidence that the service tax has been demand on the same transactions. The .....

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