TMI Blog2017 (5) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... LHI (LB)], where it was held that Value of free supplies by service recipient do not comprise the gross amount charged under N/N. 15/2004-ST, including the Explanation thereto as introduced by N/N. 4/2005-ST - What would be the quantum of the liability of service tax against the assessee appellant, once benefit of 67% abatement is given to them, is required to be computed - appeal allowed by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice . 2. The appellant has been represented by ld advocates S/Shri G.Nattrajan, Kartik Jindal and Joseph K.Antoms and Revenue has been represented by ld DR Shri Sanjay Jain. 3. The ld advocates for the appellant inter alia submit as under: i) This demand has been made without granting the benefit of abatement under Notification 1/2006. ii) The appellant claimed exclusion of value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abarani Container Pvt Ltd Vs CCE 2005(187) ELT 276 Tri-Chennai. Technocrats India Vs CCE 2012(279) ELT 268 Tri-Mum Sahni Video Movies Vs CCE 2011(23) STR 299 Tri-Chennai 4. The learned AR reiterates the findings given in the impugning order. 5. After having considered the facts of the case and submissions of both the sides it appears that the appellant assessee is entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 recipient do not comprise the gross amount charged under Notification No.15/2004-S.T., including the Explanation thereto as introduced by Notification No.4/2005-S.T. 5.1 Thus following the decision made in the case of B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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