TMI Blog2016 (8) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... from the service recipient, accruing to the benefit of service provider, would be outside the taxable value or the gross amount charged. Appellants have been able to establish a prima case in respect of demand pertaining to includibility of value of free supply in the gross amount charged. However, the appellants have not been able to make out a case in respect of demand of service tax on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir ST-3 returns were significantly different from the figures revealed by the appellants in their 26AS form and in their balance sheet. 2. Learned Counsel for the appellant argued that the allegation levelled in the show cause notice have not been upheld by the impugned order and therefore the demand could not have been confirmed. He argued that the demand has been raised that the appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST dated 1.3.2006 is incorrect. He further argued that a lot construction has been done by them which was of the nature of construction of dams an related activity and the value of the same could not be included for the purpose of demanding service tax as it was not covered within the scope of commercial and industrial construction service. 3. Learned AR argued that the appellants were involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 service provider, would be outside the taxable value or the gross amount charged, within the meaning of the later expression in Section 67 of the Finance Act, 1994; and (b) Value of free supplies by service rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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