2011 (11) TMI 189

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y service recipient is includable in taxable value. Accordingly, appellant is directed to make a pre-deposit and report compliance thereof before the Commissioner (Appeals) who will dispose off the appeal. - ST/338/10 - Mum - - - Dated:- 28-11-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Appearance Shri P.V. Sadavarte, Advocate for appellant Shri Navneet, Addl. Commissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... During the course of inspection, it was observed that the appellant has received the goods and material free of cost from the service recipient on which they have availed the CENVAT credit. The appellant has to pay service tax on 33% value of gross bills i.e. including free supply of materials from the service recipient. Therefore, a show-cause notice was issued and demands on that account ..along .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not includable in the gross value of service provided by them. Therefore he prayed that stay be granted and remand the matter back to the Commissioner (Appeals) to pass an order on merits. 6. Heard both sides. 7. We have examined the issue in the case of Jaihind Projects Ltd. vs. Commissioner of Service Tax, Ahmedabad - 2010 (18) STR 650 (Tri. Ahmd.) wherein this Tribunal has held that the go .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X