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Ahluwalia Contracts (I) Ltd. Versus C.S.T., New Delhi

2016 (7) TMI 89 - CESTAT NEW DELHI

Construction services - Levy of service tax on works contract prior ot 1.6.2007 - inclusion of value of free supplies - eligibility of Composition Scheme - abatement of 67% - Held that:- construction of hospitals for charitable organization (e.g. B.L .....

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ice Tax Appeal No.588 of 2010 - Final Order No. 52160/2016 - Dated:- 16-6-2016 - Mr. S.K. Mohanty, Judicial Member and Mr. R.K. Singh, Technical Member Present Shri S.K. Sarwal, Advocate for the appellant Present Shri Amresh Jain, A.R for the Respond .....

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es at the very outset that various issues involved in this case have since attained clarity vide judicial pronouncements of the higher quasi-judicial/judicial fora and therefore, the case should be remitted to the primary adjudicating authority for d .....

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en free supplies are not included in the aggregate receipt as per CESTAT judgment in the case of Bhayana Builders Pvt. Ltd. - 2013 (32) STR 49 (LB- Delhi -Tribunal); (iii) in the case of contracts which commenced prior to 1.6.2007, and where service .....

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the Supreme Court in the case of Nagarjuna Construction Co. Ltd. vs. GOI 2012 (028) STR 0561 (SC); and (iv) the issue of service tax liability with regard to supply of RMC is to be examined in the light of the CESTAT judgment in the case of GMK Conc .....

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building for a charitable organization would be covered under C.I.C.S. 4. Heard both sides. As has been pleaded by the ld. Advocate for the appellant (and not opposed by the ld. A.R.), we find that the case does warrant de novo adjudication as the d .....

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