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P.S. Construction Versus CCE, Panchkula

2016 (8) TMI 246 - CESTAT CHANDIGARH

Recovery – demand – valuation - includibility of value of free supply in gross amount charged - Held that: - The value 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 service provider, would be outside the taxable value or the gross amount charged. - Appellants have been able to establish a pri .....

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No. 60095/2016 - Dated:- 27-5-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. Raju, Member (Technical) Present for the Appellant : Shri J.K. Mittal, Advocate Present for the Respondent : Shri Sanjay Jain, AR ORDER This stay application has been filed by M/s.P.S. Construction seeking to stay recovery of dues of service tax confirmed amounting to ₹ 2,02,74,083/- and equivalent penalty imposed. The demand has been raised on the ground that the figures revealed by the appellant in their ST .....

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held that the appellants were registered much before that and had in fact been filing the returns for the year 2007-08 and 2008-09. He argued that they have paid service tax during the period amounting to ₹ 24,11,299/- and ₹ 88,123/-respectively. He argued that in view of the fact that the sole allegation in the notice relating to the period 2007-08 and 2008-09 has not been upheld and the demand cannot be confirmed for the said period. He also relied on the decision of the Tribunal i .....

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industrial construction service. 3. Learned AR argued that the appellants were involved in the construction of residential complex at the appellants' site which cannot be considered as dams. He also argued that the appellants are engaged in the construction related to the activity in the power house and that too is outside the ambit of service tax net. He relied on the circular No.B1/16/2007-TRU dated 22.5.2005 to assert that if the value of free supply is not included in the gross amount c .....

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