2017 (8) TMI 904

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..... ir 1. The fact of the case is that the appellants are providing commercial and industrial construction service to M/s. Ultra Tech Cement Ltd., for carrying out their construction service. They are using sand and stone, i.e. gitties. However, materials such as, cement and steel was provided by the service recipient, M/s. Ultra Tech Cement Ltd. free of cost to the appellant. The value of such steel .....

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..... construction service and from the gross value they claimed the abatement of 67% in terms of Notification No.1/2006-ST. Therefore, they have complied with the conditions of the notification. As regards the case of the department that the value of free supply of material by the service recipient M/s. Ultra Tech Cement Ltd., also be included in the gross value is not tenable as on the similar issue, .....

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..... T is available to the assessee. The fact is not under dispute that whatever material used by the appellant for providing services for construction have been included in the gross value. As regards the inclusion of the value of free supplied material by the service recipient, it has been held by the Larger Bench of this Tribunal in the case of Bhayana Builders (P) Ltd. (supra) that in order to allo .....

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