https://www.taxtmi.com/caselaws?id=256273 Free supplies received from the service recipient were excluded from the gross amount charged for abatement under the cited service tax notifications, so denial on that ground was not justified. For ongoing construction projects, the composition scheme under Notification No. 32/2007-ST was not available where tax had already been paid before 01.06.2007, but eligibility for relief under Rule 2A or another exemption notification still had to be examined on the facts. Construction of flats, commercial buildings and hospital-related works was treated as taxable under the relevant construction services. The disallowance of Cenvat credit and suo motu adjustment was unsustainable without clear reasons, and the matter was remitted for fresh adjudication. en-us Thu, 27 Nov 2014 00:00:00 +0530 Mon, 06 Jul 2015 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256273 Free supplies received from the service recipient were excluded from the gross amount charged for abatement under the cited service tax notifications, so denial on that ground was not justified. For ongoing construction projects, the composition scheme under Notification No. 32/2007-ST was not available where tax had already been paid before 01.06.2007, but eligibility for relief under Rule 2A or another exemption notification still had to be examined on the facts. Construction of flats, commercial buildings and hospital-related works was treated as taxable under the relevant construction services. The disallowance of Cenvat credit and suo motu adjustment was unsustainable without clear reasons, and the matter was remitted for fresh adjudication. Case-Laws Service Tax Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256273