9911796707
TMI Blog2012 (7) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is directed against the Order-in-Original No. 02/2010 dated 23.2.2010, passed by the Commissioner of Central Excise, Mangalore. 2. Vide Stay Order No. 28/2011, dated 7.1.2011, this Bench had directed the appellant to deposit the entire amount of service tax confirmed by the adjudicating authority along with interest within eight weeks. The appeal was dismissed for non-compliance of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is her submission that the demand is for the period 2004-05 to 2008-09. It is the submission that the adjudicating authority has erred in including the vaiue of free materials supplied for construction of few buildings and has not considered the gross amount billed and received by them. She submits that the adjudicating authority has mixed up all the amounts received and charged the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of 67%. In our considered view, if free materials were supplied by the principals to the appellant, if the value needs to be included in the gross value, that is claimed as a portion of the material, if so, the benefit of the Notification No. 15/2004 could not be restricted and it is for the adjudicating authority to see whether the records maintained by the assessee/supplier are enough to come ..... X X X X Extracts X X X X X X X X Extracts X X X X
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