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M/s Pawan Construction Versus Commissioner of Custom, Central Excise And Service Tax, Nagpur

2016 (4) TMI 1035 - CESTAT MUMBAI

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 again .....

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e with the law as settled by the Larger Bench. The Larger Bench of the Tribunal considered the scope of pre and post amended provisions of Section 67 of the Finance Act,1994; and more specifically the substitution of section w.e.f. 18-04-2006 and cam .....

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on 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 .....

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V Ravindran This appeal is directed against Order-in-Appeal No. NGP/EXCUS/000/APP/147/14-15 dated 17/10/2014. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the inclusion of the cost of free supply of th .....

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L-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 gon .....

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had availed benefit of Notification No. 1/2006-ST; hence the ratio of Bhayana Builders (P) Ltd. (supra) will not apply and reads amended Section 67 of the Finance Act, 1994. 6. On consideration of the submissions made by both sides and perusal of the .....

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h no. 8 considered the scope of pre and post amended provisions of Section 67 of the Finance Act,1994; and more specifically the substitution of section w.e.f. 18-04-2006 and came to a conclusion that value of free supply need not be included for dis .....

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ue of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary consideration paid by or flowing from the service recipient, accruing to the benefit of .....

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