Home List
← Previous	Next →

2016 (7) TMI 501 - CESTAT AHMEDABAD

2016 (7) TMI 501 - CESTAT AHMEDABAD - TMI - 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 ratio of the Larger Bench of the Tribunal [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], the impugned order passed by the learned Commissioner confirming the demand of Service Tax by including the value of free is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssed by Commissioner, C.Ex. & S.Tax, Vadodara-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, alleging wrong availment of benefit of Notification No.15/2004-ST, dt.10.09.2004, inasmuch as the abatement of 67% has been availed without including the value of the material supplied free of cost by their cus .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X