2018 (2) TMI 1406

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..... that taxable consideration in the form of gross value in terms of Section 67 cannot include the value of materials supplied free of cost by the recipient of service - demand set aside. Eligibility of the appellant to pay tax on cum-tax value for the period 10.09.2004 to 30.09.2005 - Held that: - the matter is before the original authority for re-computation of taxable value - it is fit and prop .....

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..... on abated value in terms of Notification No.15/2004-ST dated 10.09.2004 and No.1/2006-ST dated 01.03.2006, with reference to Commercial or Industrial services during the period 01.10.2005 to 31.03.2007. 3.1 The Ld. Counsel elaborating the grounds of appeal and submitted that the Revenue denied the said abatement only on the ground that certain free issued materials (cement and steel) supplied b .....

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..... ted that they have certain issue over and above the dispute of cum-tax benefit. He prayed for permission to raise on all points in the remand proceedings. 4. The Ld. AR reiterated the finding in the impugned order. 5. We have heard both sides and perused the appeal records. 6.1 On the first issue granting abatement claim under the Notification No.15/2004 and 1/2006, we note that the matte .....

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