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M/s Ninawat Construction Co. Versus CCE, Jaipur-I

2016 (12) TMI 33 - CESTAT NEW DELHI

Demand - Composition scheme - Period of limitation - erection, commissioning and installation services as also under commercial and industrial construction services - Held that: - in the case of Subhash Knandelwal & Sons [2011 (7) TMI 940 - CESTAT, N .....

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n when there is no positive act of suppression against the appellant - appeal allowed. - Appeal No.ST/4096/2012 (DB) - Final Order No.54736/2016 - Dated:- 5-10-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Ms .....

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o do various jobs. The work orders were mainly for the purpose of installation of pumps provided by the oil companies. Since it was work orders, the appellant got themselves registered with the service tax department after 1.6.2007 and discharged ser .....

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engaged in the erection, commissioning and installation services as also under commercial and industrial construction services, for which purposes they were liable to pay the service tax. 3. On the other hand, the appellant s stand is that all the ac .....

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impugned order on the point of limitation. They also submitted that the value of the free supply items are not required to be added in the value of the services and the abatement up to 67% in terms of Notification No. 1/2006-ST would be available to .....

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owing a pre decision in the case of Bhayana Builders (P) Ltd. Vs. CST, Delhi - 2013 (32) STR 49 (Tri.-LB) that value of free supply items like pumps and tanks cannot be considered towards value. Similarly in the case of Subhash Khandelwal & Sons .....

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