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TMI Blog2019 (3) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the demand prior to 01.06.2007 cannot sustain - the decision in the case of M/s. Real Value Promoters Pvt. Ltd., [2018 (9) TMI 1149 - CESTAT CHENNAI] would be applicable for the period after 01.06.2007 for the reason the Tribunal has held that the demand under CICS cannot sustain in contracts of composite nature. Appeal allowed - decided in favor of appellant. - ST/00672/2012 - Final Order No. 40516/2019 - Dated:- 18-3-2019 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant Shri Joseph Prabhakar, Adv. For the Respondent Ms. T. Usha Devi, DC (AR) ORDER Per Bench: Brief facts are that on the basis of intelligence that appellants had not paid se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the client. Other materials like bricks, blue metals, sand, stones and electricals necessary for execution of the work order were procured by the appellants. Since such materials procured also were used for execution of the contract, the same is a Works Contract involving both supply of materials and rendering of services. 3. He adverted to the copy of the Balance Sheet and Profit Loss Account for the period 2005-06 to 2008-09 and argued that these documents would show that appellants have purchased and sold/transferred materials like bricks, blue metals, sand, stones and electrical in the course of executing the Works Contract. The department has merely taken into account that appellants received free supply of steel and cement an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative for the Revenue Ms. T. Usha Devi, DC (AR) supported the findings in the impugned order. She submitted that the appellants had received free supply of cement and steel from their customer. As per the Balance Sheet, it was seen that they have received such free supplies and that they had declared lesser amount as taxable value in ST-3 returns. This was mainly because they did not include the value of steel and cement for discharging their service tax liability. As per section 67, the value of any taxable service is to be determined on the basis of the gross amount charged by the service provider for such services provided or to be provided to him. The appellants have received cement and steel, which would be huge amount, whereas, they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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