9911796707
TMI Blog2019 (5) TMI 1621X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of the appellant contractor - HELD THAT:- This issue is also settled in favour of the appellant-assessee by ruling of Hon ble Supreme Court in COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [ 2018 (2) TMI 1325 - SUPREME COURT] where it was held that The value of the goods/materials cannot be added for the purpose of aforesaid notification dated September 10, 2004, as amended by notification dated March 01, 2005 - demand set aside. Appeal allowed - decided in favor of appellant. - Appeal No. ST/51031/2015-DB - FINAL ORDER NO. 50062/2019 - Dated:- 9-1-2019 - Shri Anil Choudhary, Member (Judicial) And Shri Bijay Kumar, Member (Technical) Shri Prashant Shukla Deepak, Advocate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aling for the petrol pump owner and not in the interest of general public, the same cannot be excluded. Since driveway cannot be considered as road, Board s Circular dated 27-7-05 is not applicable. Revenue has also challenged the grant of refund on the ground of unjust enrichment. 7. After carefully considering the submissions made by both the sides we find that it is an admitted fact by both the sides that the construction of road does not require payment of service tax. The Revenue s only appeal is that construction of driveway cannot be equated with the construction of road in as much as such driveway was not for public utility purpose but the same was in connection with the petrol pump owned by the owner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit notes or debit notes and book adjustment. With the supply of free goods/materials by the service recipient, no case is made out that any credit notes or debit notes were issued or any book adjustments were made. Likewise, the words, any amount credited or debited, as the case may be , to any account whether called suspense account or by any other name, in the books of accounts of a person liable to pay service tax would not include the value of the goods supplied free as no amount was credited or debited in any account. In fact, this last portion is related to the debit or credit of the account of an associate enterprise and, therefore, takes care of those amounts which are received by the associated enterprise for the services r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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