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2019 (2) TMI 1306 - AT - Service TaxCommercial or Industrial construction service - benefit of N/N. 15/2004-ST dated 10.09.2004 - inclusion of free supply material by the service recipient in assessable value - Held that - As per the judgment of Hon ble Supreme Court in the case of Bhayan Builders 2018 (2) TMI 1325 - SUPREME 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.
Issues involved:
Interpretation of abatement Notification No. 15/2004-ST for Commercial or Industrial construction service regarding inclusion of free supply material in the gross value of the service. Analysis: The case revolved around the interpretation of Notification No. 15/2004-ST concerning the inclusion of free supply material in the gross value of Commercial or Industrial construction service to avail the benefit of abatement. The appellant's counsel referred to various judgments, including the Hon'ble Supreme Court's decision in CST vs Bhayana Builder, to support their argument that free supply material does not need to be included in the gross value. The counsel highlighted judgments such as D V Patel & Co. vs CCE Nagpur, Gannon Dunkerley & Co. vs CESTAT, and DR Builderstate Pvt. Ltd. vs CCE Jaipur, which further reinforced this interpretation. The Revenue, represented by the Superintendent (AR), reiterated the findings of the impugned order. However, the Tribunal, after considering the submissions from both sides and examining the records, relied on the judgment of the Hon'ble Supreme Court in the case of Bhayan Builders to conclude that the issue was no longer res-integra. As per the precedent set by the Supreme Court, the demand was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeal. The Tribunal's decision was based on the established legal principles and interpretations set by the higher judiciary, emphasizing the importance of precedent in resolving similar legal issues. The judgment provided clarity on the application of abatement Notification No. 15/2004-ST in cases involving free supply material in Commercial or Industrial construction services, ensuring consistency and adherence to legal precedents for future cases.
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