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M/s Khurana Construction Versus Commissioner, C. Ex. & S. Tax, Vadodara

2016 (7) TMI 501 - CESTAT AHMEDABAD

Valuation - Claim of abatement of 67% availed without including the value of the material supplied free of cost by their customers in the gross amount charged. - Commercial or Industrial Construction Service - Held that:- Following the aforesaid rati .....

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sition of penalty cannot be sustained. - Appeal No. ST/90/2009 - Order No. A/10453 / 2016 - Dated:- 24-5-2016 - Dr. D.M. Misra, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Appellant : Shri R.C. Saxena, Advocate For the Responden .....

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odara-I. 3. The Appellant has been engaged in providing taxable service under the category of Commercial or Industrial Construction Service as defined under Section 65(25)(b) of the Finance Act, 1994. A demand notice was issued to the Appellant, alle .....

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nd was confirmed and penalty was imposed. Aggrieved by the said order, the Appellant has filed the present appeal. 4. Both sides fairly agree that the issue of inclusion of the value of free issue material supplied by the client in the gross taxable .....

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Ltd. Vs Commissioner of Service Tax, Delhi 2013 (32) STR 49 (Tri-Larger Bench). In the said judgment, the Larger Bench recorded its conclusion at Para 16 as follows:- 16. In conclusion we answer the reference as follows : (a) The value of goods and m .....

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