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TMI Blog2017 (8) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... tion service, whether abatement N/N. 01/2006-ST is available to the assessee? - Held that: - The fact is not under dispute that whatever material used by the appellant for providing services for construction have been included in the gross value - it has been held by the Larger Bench of this Tribunal in the case of Bhayana Builders (P) Ltd. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] that in order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... free of cost to the appellant. The value of such steel and cement was not included in the gross value for claiming the abatement of 67% in terms of Notification No.1/2006-ST dated 01/03/2006. Accordingly, a show-cause notice was issued for denial of abatement exemption notification. Consequently, demand for the differential service tax was raised. The adjudicating authority has confirmed the diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the gross value is not tenable as on the similar issue, following judgements have been passed: a) Bhayana Builders (P) Ltd - 2013 (32) STR 49 (Tri-LB) b) SV Engineering Constructions - 2016 (44) STR 319 (Tri-Bang) c) Corrtech International Pvt. Ltd. - 2016 (44) STR 299 (Tri-Ahmed) d) E.M. Mani Constructions Pvt.Ltd. - 2016 (44) STR 265 (Tri-Bang) e) Chawla Techno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch of this Tribunal in the case of Bhayana Builders (P) Ltd. (supra) that in order to allow the abatement in terms of notification No.01/2006-ST, the value of free supplied material by the service recipient need not to be included. Subsequently, various benches of this Tribunal taken the same view in the judgements cited by the learned Counsel. Therefore, the issue is no longer res integra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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