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TMI Blog2017 (4) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... , Authorized Representative (DR) - for the Appellant/Respondent Ms. Rinki Arora, Advocate - for the Respondent/Appellant ORDER Per: B. Ravichandran These are two appeals against a common impugned order dated 24/03/2011 of Commissioner of Central Excise, Jaipur. Both the assessee as well as Revenue is in appeal against part of the findings in the impugned order. The assessee/appellant is engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices rendered under "commercial or industrial construction service". The reason for denial of abatement is that the appellant/assessee did not include the value of pumps and equipments, given free of cost by the oil companies, for execution of the work. In the appeal they have submitted that such free supply items cannot form part of the gross value in terms of Section 67 as held by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C.) on the above subject. 4. The learned AR submitted that the Revenue is in appeal against the findings of the Commissioner, regarding classification of the services, rendered by the appellant/assessee. However, it is submitted that the law laid down by the Hon'ble Supreme Court in Larsen & Toubro Ltd. (supra) as well as the decision of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Tribunal in Bhayana Builders Pvt. Ltd. (supra) and Sonali India (supra), cited above. 6. On the appeal filed by the Revenue we note that the issue is no more in dispute. Admittedly, all the contracts executed by the appellant/assessee are in the nature of indivisible works contract. They were registered with the State VAT Authorities under the said category. The Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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