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M/s Simplex Infrastructure Limited Versus CCE&ST, Jaipur-I

2015 (10) TMI 2224 - CESTAT NEW DELHI

Waiver of Pre-deposit – valuation - Commercial or Industrial Construction Services – Held That:- the value of free supplies is not includible in the assessable value and to that extent prima-facie the appellant’s contention that it had already paid s .....

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t rather than short payment of service tax. - stay granted. - Service tax Stay Application No. 52885 of 2014 in Service Tax Appeal No. 52355 of 2014 - Stay Order No. 53106 / 2015 - Dated:- 8-9-2015 - Mr. G. Raghuram, President and Mr. R. K. Singh, Me .....

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rms of which recovery of interest amounting to ₹ 62,54,135/- under Section 75 of the Finance Act, 1994 has been ordered alongwith penalty under Section 76 of the Act. The appellant has contended that it provided Commercial or Industrial Constru .....

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terms of Bhayana Builders Pvt. Limited and Others reported in 2013-TIOL-1331-CESTAT-DEL-LB the value of free supplies is not includible in the assessable value and thus to that extent it has already paid service tax on a value higher than the correct .....

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ent and steel in the circumstances amounted to receiving payment towards the impugned service and so service tax became payable with reference to the date of receipt of such free supplies and therefore interest was recoverable. 3. We have considered .....

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