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2015 (9) TMI 584 - CESTAT NEW DELHI

2015 (9) TMI 584 - CESTAT NEW DELHI - TMI - Commercial or industrial construction services - Benefit of Notification No.15/2004-ST dated 10.9.2004 - abatement under Notification No.15/2004-ST - Held that:- It has been held by the CESTAT in case of Bhayana Builders (2013 (9) TMI 294 - CESTAT NEW DELHI (LB)) that value of free supplies need not be included for claiming abatement under Notification No.15/2004-ST. In the wake of the said judgement, even the impugned demands would not be sustainable .....

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iled against imposition of penalty. 2. The facts of the case are as under:- 2.1 The appellant provided commercial or industrial construction services and availed the benefit of Notification No.15/2004-ST dated 10.9.2004 and paid service tax on 33% of the gross value received. The primary adjudicating authority held that as the appellant had not included the value of material supplied free of cost by the service recipient, it was not entitled to the benefit of Notification No. 15/2004-ST dated 10 .....

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