2012 (11) TMI 1084

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..... asekharan:- 1. The appeal and stay application are directed against the Order-in-Original No.47/ST/SB/2011-12 dated 31.7.2012 passed by the Commissioner of Service Tax, Mumbai wherein a demand of ₹ 1,82,09,723/- has been confirmed against the appellant along with interest and penalties by denying the benefit of abatement under Notification No. 15/2004-ST dated 10.09.2004 as amended and Noti .....

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..... O. 1/2006 dated 1.3.2006 which succeeded the Notification NO. 15/2004. Following the said decision, the Hon'ble High Court of Delhi in the case of Era Infra Engineering Ltd. reported in took the same view and directed that while the adjudicating authority shall be at liberty to proceed with adjudication proceedings but they will not include for the purposes of determining the taxable service t .....

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..... sistence of inclusion of value of goods supplied and provided free by the client of an assessee cannot be included for the purposes of calculating taxable service." 6. Respectfully following these decisions, we grant waiver of pre-deposit of the dues adjudged against the appellant and stay recovery thereof during pendency of the appeal. Dictated and pronounced in Court.
Case laws, Decis .....

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