TMI Blog2015 (12) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... n violation of principles of natural justice which warrants full waiver and stay in respect thereof. As regards the remaining demand of ₹ 52,72,521/-, we find that the benefit of abatement in the Notification No. 15/2004-ST has been denied on the ground that the value of free supplies has not been included in the assessable value. In this regard we note that in the case of Bhayana Builders ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind Dixit, DR ORDER Per R K Singh Stay application along with appeal has been filed against Order-in-Original dated 26.03.2013 in terms of which (i) Service tax demand of ₹ 52,72,521/- was confirmed along with interest and penalties in respect of Show Cause Notice dated 05.10.2011, (ii) Service tax demand of ₹ 14,81,645/- along with interest and penalties was confirmed in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that the value of the supplies was not included in the assessable value, (iii) The appellant also stated that the activity of laying pipeline is not covered under commissioning or installation service, it cited the judgement of CESTAT in the case of Indian Hume Pipe Co Ltd. Vs commissioner [2008(12)STR363(Tri.)]. 3. We have considered the contentions of the appellant. We find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the value of free supplies is not included in the assessable value. Thus, prima facie, the appellants are eligible for the benefit of abatement rate of 67% under Notification No. 15/2004-ST / No.1/2006-ST. Installation of plumbing, drain laying or other installation for transport of fluid is covered under the definition of Erection, Commissioning or Installation Service (ECIS). The discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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