9911796707
TMI Blog2024 (12) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... inal. 2. Brief facts of the case are that the appellant was registered with Service Tax Department as being engaged in providing service of 'works contract' under the provisions of the Finance Act, 1994. On the basis of an enquiry initiated, summons were issued to the Directors of the company. Pursuant thereto, the records were submitted by the appellant and the statement of the Directors were recorded by the department, wherein it was established that the appellant had made an agreement/works contract with M/s Prateek Realtors India Private Limited and the total value of the work came out of Rs. 16,58,40,000/-. The appellant had received material such as cement, reinforcement steel, free of cost from M/s Prateek Realtors India Private Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax vs. Bhayana Builders Private Limited [2018 (91) taxmann.com 109 (SC)]. The Commissioner (Appeals) further directed that till 30.06.2012 value in respect of service tax on 'works contract service' was to be determined as per the Notification No. 15/2004-ST dated 10.09.2004 as amended by the Notification No. 04/2005-ST dated 01.03.2005 and w.e.f. 01.07.2012, value of goods and material supplied and provided for use by the appellant were available in the balance sheet under the head direct expenses, veracity of which needs to be ascertained and the value for the purpose of service tax may be determined by applying the provisions of Rule 2A(i) or Rule 2(A)(ii) of Service Tax (determination of value) Rules, 2006 and accordingly, remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 28C of CESTAT Procedure Rules, 1982 for modification of the prayer of the present appeal to the effect that prayer (a) in the appeal be deleted. The prayer (a) made in the appeal and what is stated in the application are different and hence the same are set out herein below:- Prayer in the Appeal Prayer in the Application (a) set aside the impugned Order-in-Appeal No. 119/2018 dated 24.05.2018 passed by the Commissioner (Appeals), CGST and Central Excise, Dehradun and allow the present appeal with consequential relief: (a) set aside the Grounds of Appeal related to the contentions of excluding material supplied free of cost from the valuation of service tax filed in Form ST-5 dated 29.08.2023 before this Hon'ble Tribunal and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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