TMI Blog2008 (5) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of determining the Service tax payable - Explanation appearing against Serial No. 7 in the table given in the Notification dated 1st March, 2006 will not be applied – appeal of assessee is allowed - 3048 of 2008 - - - Dated:- 22-5-2008 - Madan B. Lokur and Manmohan Singh, JJ. [Order]. - CM No. 5865/2008 (Exemption) Allowed , subject to all just exceptions. 2. CM stands d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to Serial No. 7 in the aforesaid Notification it is mentioned as follows Explanation - The gross amount charged shall include the value of goods and materials supplied or provided or used by the provider of the construction service for providing such service. 7. According to the Petitioner, the gross amount charged has been defined in Section 67(3) of the Finance Act, 1994 as fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated. 10. Prima facie it appears to us that the Respondents cannot include in the gross amount charged any material that is supplied free of charge by NTPC or by any other party in respect of a contract of service. 11. Our attention has been drawn to an order passed by the Madras High Court in M/s. Larsen and Toubro Ltd. v. Union of India, Writ Petition No. 12691/2007 [2007 (7) S ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
