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2016 (2) TMI 366 - CESTAT NEW DELHI

2016 (2) TMI 366 - CESTAT NEW DELHI - TMI - Benefit of abatement - installation/commissioning of ground based towers for BSNL - Revenue stated that the appellant was liable to pay service tax by including the value of towers and as the value was not included abatement of 67% under Notification No. 1/2006-ST was not admissible and therefore the impugned demand is sustainable. - Held that:- the question of availability of 67% abatement under Notification No. 1/2006-ST loses relevance as whatever s .....

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t : Ms. Suchitra Sharma, D.R. ORDER PER R.K. SINGH: Stay application along with appeal has been filed against order-in-original dated 16.12.2013 in terms of which service tax demand of ₹ 69,08,552/- was confirmed under ECIS for the period October 209 to March 2010 along with interest and penalties. 2. The appellant has contended that: (i) It was a manufacturer of transmission towers and had entered into agreements with BSNL for supply, installation and commissioning of these towers. These .....

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cludible in the assessable value. (iii) It only supplied towers to BSNL and did not provide any ECIS which was provided by sub-contractor and therefore it was not even liable to pay service tax. In effect thus whatever credit it took has been reversed by payment of that much amount of service tax. 3. The ld. DR, on the other hand, stated that the appellant was liable to pay service tax by including the value of towers and as the value was not included abatement of 67% under Notification No. 1/20 .....

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