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TMI Blog2015 (12) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... approximately the same. We, however, are in agreement with the appellant that even when the value of free supplies was not included in the assessment value, it was entitled to 67% abatement in the light of the judgement in the case of Bhayana Builders (P) Ltd. & Ors. vs. CST, Delhi & Ors [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] - activities of charitable institutions cannot be said to be non-com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In Appeal No.ST/51152/2014-CU[DB] - - - Dated:- 28-7-2015 - G. Raghuram, President And R. K. Singh, Member (T), JJ. For the Appellant : Shri S K Sarwal, Adv For the Respondent : Shri Amresh Jain, DR ORDER Per: R K Singh: Stay application along with appeal has been filed against Order-in-Original dated 07.11.2013 in terms of the service tax demand of ₹ 6,02,71,598/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge that even CICS is a limb of works contract service and the service tax liability under the compositional scheme under works contract service and with 67% abatement under CICS is approximately the same. We, however, are in agreement with the appellant that even when the value of free supplies was not included in the assessment value, it was entitled to 67% abatement in the light of the judgement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial training or coaching service, that judgement no longer represents good law in the light of the CESTAT Larger Bench judgement in the case of Great Lakes Institute of Management Ltd. Vs. CST, Chennai[2013 (32) STR 305 (Tri-LB)]. 4. Having regard to the foregoing, and in view of the fact that the appellant would be prima facie eligible for 67% abatement, we order the pre-deposit of ₹ 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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