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New Consolidated Construction Co. Ltd. Versus Commissioner of Service Tax

Valuation - commercial construction services - value of free supply of the goods to appellant by their customers for rendering output services - whether value of the materials supplied free of cost to be included in the taxable value or not? - the reliance placed in the decision of Bhayana Builders (P) Ltd v. Commissioner of Service Tax, Delhi [2013 (9)294 - CESTAT NEW DELHI (LB)] - Held that: - the decision in the case of Bhayana Builders is applicable to our case as the issue involved is simil .....

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- Appeal allowed - decided in favor of appellant. - Appeal No. ST/681/2012 - Dated:- 27-7-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri S.S. Gupta, Chartered Accountant for the appellant Shri M.P. Damle, Asstt. Commissioner (AR) for the respondent ORDER Per M V Ravindran This appeal is directed against Order-in-Original No: 47/ST/SB/2011-12 dated 31/07/2012 passed by the Commissioner (TAR), Mumbai 2. Heard both the sides and perused the records. The .....

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ty, following due process of law, confirmed the demands raised and also imposed penalties. 3. Learned Chartered Accountant appearing on behalf of the appellant submits that the issue is no more res integra as the Larger Bench of the Tribunal in the case of Bhayana Builders (P) Ltd v. Commissioner of Service Tax, Delhi 2013 (32) STR 49 (Tri.-LB) has held that the service tax liability cannot be demanded on the value of goods supplied free of cost by the customers. He would also submit that the ju .....

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