2018 (5) TMI 878

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..... y of water and electricity) supplied by the service recipient in the taxable value of service - Held that: - the respondent-assessee have not sold any fabricated material to the service recipient. Therefore, the question of sale of the plant, machinery, equipment, parts and any other material as prescribed in the notification does not arise and hence, no value in the gross amount charged is includ .....

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..... are that the respondent-assessee has provided the services of 'erection and commissioning or installation' to M/s MBE Co. Ltd., in relation to fabrication and erection of lignite and limestone handling systems of thermal power plant. During the course of audit of the record, it was observed that the respondent-assessee had not included the cost of material (structural sheet, pipe, plates, bolts, .....

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..... arise and hence, no value in the gross amount charged is includible, which is also evident from the contract in which it has been specifically provided that the raw material is being supplied free of cost, on job work basis. Thus, the appellant has not sold any goods to the service recipient. 5. The Commissioner (Appeals) in the impugned order has cited number of case laws and finally observed t .....

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