2008 (8) TMI 577

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... supplied free of charge by any party in respect of a contract of service - held that: - adjudication proceedings may go on and be concluded by the respondents but they will not include for the purpose of determining the taxable service the supply of free material to the petitioner - 1267 of 2008 - - - Dated:- 21-8-2008 - Soumitra Pal, J. REPRESENTED BY : Dr. D.P. Pal, Sr. Advoca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ation before the Division Bench of the Delhi High Court. At the prima facie stage the Division Bench was of the opinion that the respondents cannot include in the gross amount charged any material that is supplied free of charge by any party in respect of a contract of service and by an interim order directed that the adjudication proceedings may go on and be concluded by the respondents, but they .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ong with W.P. No. 1953 of 2006 in the Combined Monthly List of November, 2008. 4. In view of the Explanation appearing against Serial No. 7 and considering the provisions contained in Section 67(3) of the Finance Act, 1994, in my view, a prima facie case has been made out for passing an interim order. Therefore, considering the facts and circumstances of the case, let there be an interim order d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X