https://www.taxtmi.com/caselaws?id=268614 The Tribunal upheld the waiver of penalty under Section 80 for the appellant's failure to include material cost in the gross value of construction services. It ruled in favor of the respondent, stating that the value of material supplied by the service recipient need not be added for claiming abatement under Notification No. 1/2006-ST. The Tribunal emphasized the conflicting views on the issue and the decision in M/s. Bhayana Builders Pvt. Ltd. Vs. CST, ultimately dismissing the Revenue's appeal and affirming the waiver of penalty under Section 78. en-us Fri, 06 Feb 2015 00:00:00 +0530 Sat, 28 Nov 2015 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268614 The Tribunal upheld the waiver of penalty under Section 80 for the appellant's failure to include material cost in the gross value of construction services. It ruled in favor of the respondent, stating that the value of material supplied by the service recipient need not be added for claiming abatement under Notification No. 1/2006-ST. The Tribunal emphasized the conflicting views on the issue and the decision in M/s. Bhayana Builders Pvt. Ltd. Vs. CST, ultimately dismissing the Revenue's appeal and affirming the waiver of penalty under Section 78. Case-Laws Service Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268614