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TMI Blog2014 (10) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... the gross amount charged for the purpose of exemption Notification No. 15/04-ST and 1/06-ST - Held that:- Just because the materials were sold by the service provider to the buyer and he in turn provided it as free supply for construction work, the nature of transaction between the service receiver and the service provider that of supply of goods free of cost in our opinion does not change. As re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied by the service recipient has to be included while computing the gross amount charged for the purpose of exemption Notification No. 15/04-ST and 1/06-ST. 2. Learned counsel on behalf of the appellant submits that appellant is engaged in providing commercial or industrial construction service. Appellant had availed abatement of 67% on the gross amount charged and received from their custome ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. (supra) would not be applicable to the present case. He submits that in that case, there was no purchase of material by the buyer but from the service provider and issue of the same to the service provider. However, the fact remains that in the case of Bhayana Builders also what was under consideration was when the materials are supplied free, the benefit of Notification No.1/06 will be availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.4/2005-S.T. From the conclusions reached, it can be seen that the issue in the present case is covered by the decision of the Tribunal. Just because the materials were sold by the service provider to the buyer and he in turn provided it as free supply for construction work, the nature of transaction between the service receiver and the service provider that of supply of goods free o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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