https://www.taxtmi.com/caselaws?id=33807 The Appellate Tribunal CESTAT, New Delhi granted the waiver of pre-deposit of service tax amount and penalties totaling Rs. 1,87,63,988/- based on the interpretation of Notification No. 15/2004-S.T. The Tribunal ruled in favor of the applicant, a construction services provider, holding that the value of construction material supplied free by the recipient should not be included in the gross amount charged for service tax liability calculation. This decision aligned with the judgment of the Hon'ble Delhi High Court in a similar case, allowing the applicant to benefit from the notification and waiving the pre-deposit. en-us Thu, 16 Oct 2008 00:00:00 +0530 Sat, 13 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33807 The Appellate Tribunal CESTAT, New Delhi granted the waiver of pre-deposit of service tax amount and penalties totaling Rs. 1,87,63,988/- based on the interpretation of Notification No. 15/2004-S.T. The Tribunal ruled in favor of the applicant, a construction services provider, holding that the value of construction material supplied free by the recipient should not be included in the gross amount charged for service tax liability calculation. This decision aligned with the judgment of the Hon'ble Delhi High Court in a similar case, allowing the applicant to benefit from the notification and waiving the pre-deposit. Case-Laws Service Tax Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33807