TMI Blog2015 (2) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- It is contended on behalf of the appellant that this issue, including entitlement to benefits under Notification Nos.15/2004-ST, dated 10.9.2004 and 18/2005-ST dated 7.6.2005 is covered by the decision of the Larger Bench of this Tribunal in Bhayana Builders (P) Ltd. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)]. No other issue arises for consideration. Decided in favour of appellant. - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covering the period September 2004 to July, 2006 on the ground that the appellant underremitted service tax on commercial or industrial construction and construction of complex services provided during the said period by failing to disclose the value of material supplied free of cost by service recipients for incorporation into the works executed for their benefit. 3. It is contended on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X
|