TMI Blog2008 (7) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... cation 15/04 - prima facie, the appellants were not liable to include the cost of cement and steel in the “gross value charged” - waiver of pre- deposit and stay of recovery granted - ST/81/2008 - S/589/2008 - Dated:- 7-7-2008 - Shri P.G. Chacko, Member (Judicial) Shri P. Karthikeyan, Member (Technical) (Stay Order No. S/589/2008 dt. 7.7.2008 certified on 8.7.2008 in Application No. ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot include the cost of cement and steel supplied free by the clients. According to the Revenue, the cost of these materials also ought to have been included in the gross amount by the service-provider, before claiming the benefit of the said notification, In this dispute, which has been extensively agitated before us by the learned counsel and the learned JCDR today, an amendment to the above noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction, cost of cement and steel should have been included in the "gross amount charged" for the purpose of determining the extent of exemption under Notification No. 15/2004-ST ibid. Contesting this view, the learned counsel submits that only that interpretation which would be consistent with the provisions of Section. 67 of the Finance Act, 1994 can be adopted. In this connection, learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation, the principle of ejusdem generis cannot be applied to the expression used. Prima facie , therefore, we are inclined to accept the interpretation offered by the learned counsel, which also seems to be consistent with the legislative intent underlying the relevant statutory provision (Section 67 of the Finance Act, 1994). Accordingly, for the present purpose, we read the expression 'used' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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