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2015 (12) TMI 275 - CESTAT MUMBAI

2015 (12) TMI 275 - CESTAT MUMBAI - TMI - Demand of service tax - Construction of commercial and industrial construction services, site formation services, excavation and earthmoving and demolition service - Held that:- Taxability of the services rendered by the appellant is not in question. The learned Counsel submitted that demand as per the show-cause notice is ₹ 17,36,852/- and after giving adjustments for cum tax and various other deductions, the first appellate authority has confirme .....

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liability which has been confirmed by the first appellate authority should be re-worked out taking into consideration the free supply of materials. According to the learned Counsel, the net service tax that would be payable after extending benefit of Larger Bench decision would be ₹ 4,06,343/-. - Matter remanded back - Decided in favour of assessee. - APPEAL No.ST/50/11 - Dated:- 9-7-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Raju, Member (Technical) For the Petitioner : Shri.B G .....

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services, excavation and earthmoving and demolition service. Both the lower authorities after following the due process of law, confirmed the demands along with interest and also imposed penalties. 4. The learned Counsel appearing on behalf of the appellant submits that the appellants are not disputing the tax liability but are seeking the reduction on the tax liability on the ground of material supplied free of cost for the construction activities undertaken by them and also setting aside of .....

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other deductions, the first appellate authority has confirmed the demand of ₹ 14,81,918/-. It is his submission that the service tax liability, which has been worked out by the lower authorities on the free supply of materials by the customers needs to be excluded is correct as the Larger Bench of this Tribunal in the case of Bhayana Builders (P) Ltd. Vs. CCE 2013 (32) STR-49 (Tri-LB) is holding a view that value of free supply of materials cannot be included in gross value for the dischar .....

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