2019 (2) TMI 1306

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... UPREME COURT OF INDIA], the issue is no longer res-integra. It was held in the case that value of the goods/materials cannot be added for the purpose of aforesaid notification dated September 10, 2004, as amended by notification dated March 01, 2005 - appeal allowed - decided in favor of appellant. - Appeal No. ST/637/2010-DB - A/10141/2019 - Dated:- 9-1-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erley Co. vs CESTAT 2018 (3) TMI 704-DR Builderstate Pvt. Ltd. vs CCE Jaipur According to the above judgments, the free supply material in case of construction service need not to be included in the gross value in order to claim exemption Notification No. 15/2004-ST. 3. Sh. S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the im .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X