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2015 (9) TMI 532 - CESTAT NEW DELHI

2015 (9) TMI 532 - CESTAT NEW DELHI - TMI - 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 be open for the appellant to take this plea during de novo adjudication to show that there is overlapping of transactions inasmuch as certain transactions have been included in both the show cause notices fo .....

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confirmed along with interest and penalties. 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 Builders Vs. CST, Delhi - 2013 (32) STR 49 (Tri.-LB) value of free supply is not includible for the purpose of discharge of duty liability or for the purpose of claiming abatement. The ld. Advocate also stated .....

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ther hand agrees that the issue can be remanded 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 where the appellant paid service tax under Commercial or Industrial Construction Service after availing abatement as the said ground was not taken at the primary level. 4. We have considered the contentions of .....

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