2016 (12) TMI 729

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..... f cost from their customers, which were used by them and their value was not included in the assessable value - Held that: - the issue is no more res integra as the judgment of Larger Bench of this Tribunal in the case of Bhayana Builders (P) Ltd vs. CCE [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] is directly applicable to the issue and is in favour of the assessee, where it was held that The value .....

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..... ow cause notice, cannot be said to be consideration for the taxable services provided or to be provided. There is no provision in Service Tax Rules for inclusion of value of scrap as an additional consideration; only the amounts received towards taxable services are leviable to service tax. The case of M/s Jay Engineering Works Ltd. vs. C.C.E, Hyderabad [1996 (12) TMI 206 - CEGAT, MADRAS] relied o .....

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..... of "Commercial and Industrial Construction Service". A show cause notice was issued to them on two accounts, namely, (i) that they had received goods and material like steel, cement etc. free of cost from their customers, which were used by them and their value was not included in the assessable value. Service tax of ₹ 4,61,04,93/- was demanded on this basis, (ii) that they had sol .....

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..... ipient to the appellant. We agree with the Id. Counsel's submission that the issue is no more res integra as the judgment of Larger Bench of this Tribunal in the case of Bhayana Builders (P) Ltd vs. CCE - 2013 (32) S.T.R. 49 (Tri. - L.B.) is directly applicable to the issue and is in favour of the assessee. Accordingly, respectfully following the said decision of the Larger Bench, we hold that .....

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..... io decidendi is applicable to the instant issue. In the absence of any legal provision to include value of sale of scrap in the assessable value for service tax purposes, the same is liable to be set aside. 5. In view of the above, the impugned order passed by the commissioner is set aside and the appeal is allowed. (Operative part of order pronounced in court)
Case laws, Decisions, Judgemen .....

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