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TMI Blog2008 (7) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... Application No. ST/ Stay/68/2008 in Appeal No. ST/81/2008) S/Shri N. Prasad, Savit V. Gopal, Advs. for the Appellants. Shri V.V. Hariharan, JCDR for the Respondent. [Order per P.G. Chacko, Member (Judicial)] - After examining the records and hearing both sides, we note that the lower authorities have demanded service tax of over Rs. 38 lakhs from the appellants in respect of "Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above notification vide Notification No. 4/2005-ST dated 1.03.2005 has been referred to by both sides. This amendment added an Explanation to Notification No. 15/2004-ST ibid. This Explanation reads as under:- "Explanation. - For the purposes of this notification, the "gross amount charged" shall include the value of goods and materials supplied or provided or used by the provider of the construc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel has also drawn support from the. Supreme Court's judgment in The State of Madhya Pradesh and Another etc. Vs. Dadabhoy's Co. Pvt. Ltd. AIR 1972 SUPREME COURT 614, wherein it was held that where two constructions were possible, the one which sustained its validity must be preferred. 2. We have considered the submissions. It is not in dispute that the Explanation added to Notification No. 15/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to mean "supplied and used by the service-provider" for purposes of the present case,, wherein cement and steel were supplied by the service recipient and used by the appellants as part of rendering of the taxable service in question. In this view of the matter, prima facie', the appellants were not liable to include the cost of cement and steel in the "gross value charged" for the purpose of dete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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