9911796707
TMI Blog2024 (8) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... tainto 16.05.2008, but ignoring the vital facts, the demand was confirmed. Inclusion of free supply material in the gross value of construction service - HELD THAT:- As regards the free supply of material supplied by the service recipient, the issue is covered by the Larger Bench of this Tribunal in the case of M/S BHAYANA BUILDERS (P) LTD. OTHERS VERSUS CST, DELHI OTHERS. [ 2013 (9) TMI 294 - CESTAT NEW DELHI-LB] which was upheld by the Hon ble Supreme Court in COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [ 2018 (2) TMI 1325 - SUPREME COURT] . All the other issues, such as repair of roads etc., are prima-facie covered by various notifications. There are no hesitation to state that entire order was passed is w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Nil, in view of Notification No. 17/2005- ST dated 16.06.2005 45,38,694 Services allegedly falling under supply of tangible goods services Mentioned in Para 3(e) of the Impugned Order 1,62,740 Nil Nil, as Invoice Nos. 3/20.7.07, 7/13.8.07, 13/3.12.07, 19/31.12.07, 24/30.01.08, 4/01.04.08, 15/12.4.08, 21/7.5.08 are prior to 16.05.2008 and invoices no. 55/1.3.2009 to is issued by a different entity namely M/s. Mona Construction and VAT has been paid on all invoices. Nil Service PVC rigid pipe laying Mentioned in Para 3(d) of the Impugned Order -- -- Correctly paid under Abatement Notification -- TOTAL 1,87,26,611/- 88,83,949/- 2. Shri Sayam Agarwal, learned Counsel appearing on behalf of the appellant made submissions issue-wise, as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the Adjudicating Authority has confirmed the demand on the interpretation that only service provided for repair of public roads are exempted and not the private roads. It is his submission that there is no mention in the notification that whether service related to public road or private roads is exempted therefore, irrespective of category of road, the same is covered by exemption notification. (iii) As regards the demand in respect of service provided for road repair, classifiable under site formation and clearance service it is his submission that this service is exempted even if it is classifiable under repair of road or under site formation and clearance service, as per Notification No. 17/2005-ST dated 07.06.2005. (iv) As reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides and perused the record. We find that as per chart given by the appellant it prima-facie appears that almost all the demands raised by the department are not sustainable. Even in the case of supply of tangible goods, though the invoices pertainto 16.05.2008, but ignoring the vital facts, the demand was confirmed. As regards the free supply of material supplied by the service recipient, the issue is covered by the Larger Bench of this Tribunal in the case of Bhayana Builders Pvt. Limited (supra) which was upheld by the Hon ble Supreme Court. All the other issues, such as repair of roads etc., are prima-facie covered by various notifications. Therefore, we do not hesitate to state that entire order was passed is without application of min ..... X X X X Extracts X X X X X X X X Extracts X X X X
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