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TMI Blog2016 (4) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... lant by recording that provisions of Section 67 has under gone change w.e.f. 18-04-2006 - Held that:- the arguments put for by the departmental representative and the findings recorded by the first appellate authority are not in consonance with the law as settled by the Larger Bench. The Larger Bench of the Tribunal considered the scope of pre and post amended provisions of Section 67 of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Shri R K Das, Deputy Commr (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. NGP/EXCUS/000/APP/147/14-15 dated 17/10/2014. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the inclusion of the cost of free supply of the materials for rendering 'Commercial or Industrial Construction Services' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ads amended Section 67 of the Finance Act, 1994. 6. On consideration of the submissions made by both sides and perusal of the records, we find that the arguments put for by the departmental representative and the findings recorded by the first appellate authority are not in consonance with the law as settled by the Larger Bench. The Larger Bench of the Tribunal in paragraph no. 8 considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount charged, within the meaning of the later expression in Section 67 of the Finance Act, 1994; and (b) Value of free supplies by service recipient do not comprise the gross amount charged under Notification No. 15/2004-ST, including the Explanation thereto as introduced by Notification No. 4/2005-ST. The above said ratio was followed by the Principal Bench in the case of Hindustan S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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