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2016 (4) TMI 1035 - CESTAT MUMBAI

2016 (4) TMI 1035 - CESTAT MUMBAI - TMI - Includability - Cost of free supply of the materials for rendering 'Commercial or Industrial Construction Services' - Appellant availed benefit of Notification No. 1/2006-ST - First appellate authority has tried to hair-split the facts and hold against the appellant by recording that provisions of Section 67 has under gone change w.e.f. 18-04-2006 - Held that:- the arguments put for by the departmental representative and the findings recorded by the firs .....

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MI 294 - CESTAT NEW DELHI (LB)] and decision of Principal Bench in the case of Hindustan Steel Works Construction Ltd. [2015 (6) TMI 378 - CESTAT NEW DELHI], the value of supply of free material should not be included for arriving at gross value for charging service tax liability. - Decided in favour of appellant - Appeal No. ST/85365/15-Mum - A/86528/16/STB - Dated:- 24-2-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri G Natarajan, Adv For the Respondent : S .....

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ilders (P) Ltd. - 2013-TIOL-1331-CESTAT-DEL-LB. 4. Ld. Counsel reads the findings recorded by the first appellate authority and submits that the first appellate authority has tried to hair-split the facts and hold against the appellant by recording that provisions of Section 67 has under gone change w.e.f. 18-04-2006. He could submit that the Larger Bench in the case of Bhayana Builders (P) Ltd. (supra) has considered all the provisions and notifications to come to a conclusion. 5. Ld. departmen .....

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