2012 (11) TMI 1084

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..... lication 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 Notification No. 1/2006-ST dated 1.3.2006. .....

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..... eeded 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 the supply of free material to the p .....

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