2015 (12) TMI 20

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..... ent : Shri Amresh Jain, DR ORDER Per: R K Singh: Stay application along with appeal has been filed against Order-in-Original dated 07.11.2013 in terms of the service tax demand of Rs. 6,02,71,598/- was confirmed along with interest and penalties under Commercial or Industrial Construction Service (CICS) [Section 65 (25b)/(105)(zzq)) of the Finance Act, 1994] . 2. The appellant has contended th .....

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..... . We, however, are in agreement with the appellant that even when the value of free supplies was not included in the assessment value, it was entitled to 67% abatement in the light of the judgement in the case of Bhayana Builders (P) Ltd. & Ors. vs. CST, Delhi & Ors Service Tax Appeal No.247,52,53,65,97,119,158,236,503,601,621,629,746 & 334,422,436,469,482,490,510 & 935,936, 1075 , 55615/2010. As .....

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..... 2013 (32) STR 305 (Tri-LB)]. 4. Having regard to the foregoing, and in view of the fact that the appellant would be prima facie eligible for 67% abatement, we order the pre-deposit of Rs. 1.8 crores along with proportioned interest within 6 weeks. Compliance is to be reported by 28.09.2015. Subject to such compliance recovery of the remaining adjudicated liabilities is stayed during pendency of t .....

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