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TMI Blog2018 (3) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... ance placed upon the decision of DV Patel & Company Vs. CCE, Nagpur [2017 (10) TMI 404 - CESTAT MUMBAI], where the Tribunal examined the works contract service with reference to Commercial, Industrial and construction service and held that the value of free supplied material are not includable. The tax liability confirmed on the appellant under Commercial Industrial construction service for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the full value (including the value of material received free from the recipient of service) during the period 1.9.2006 to 31.3.2008. The lower authorities confirmed such Service Tax liability amounting to ₹ 46,68,210/-. 2. We have heard both the sides and perused the appeal record. Learned Counsel submitted that the contract is composite in nature involving supply of goods as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the said contract. As such, we find that the appellant cannot be subjected to tax prior to 1.7.2007 for the said work. 4. With reference to claim of appellant for non inclusion of value of free supplied material received from the recipient of services, we note that Rule 3(1) of Works Contract (Composition Scheme for Payment of Service Tax) Rule 2007 stipulates that notwithstanding anything ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. After detailed examination of the statutory provisions of section 67 and the notification, the Tribunal held that the gross amount charged should not include free supplied material received from the recipient of service. In this connection, we rely upon the decision of DV Patel Company Vs. CCE, Nagpur [2017 (10) TMI 404-CESTAT-Mum] . The Tribunal examined the works contract service with re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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