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Issues: Whether the assessee was entitled to abatement under Notification No. 15/2004-ST and Notification No. 1/2006-ST where materials were supplied free of cost by the service recipient and their value was not included in the gross value of Commercial or Industrial Construction Service.
Analysis: The issue was treated as covered by the Supreme Court decision in Bhayana Builders, which held that the value of free supplies is not to be included in the gross amount charged for the service for the purpose of the abatement notifications. On that basis, denial of abatement merely because free-of-cost material was used was held unsustainable.
Conclusion: The assessee was entitled to the abatement, and the demand disallowing it was not sustainable.
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