https://www.taxtmi.com/caselaws?id=34108 In a service tax valuation dispute over commercial and industrial construction service, the appellant sought abatement under Notification No. 15/04-ST and argued that the value of free-supplied cement and steel should not be included in the gross amount charged. The dispute concerned interim relief only, and the merits of the valuation issue were not finally decided. Relying on High Court decisions, the tribunal waived pre-deposit of duty and penalty and allowed the stay petition. en-us Mon, 20 Oct 2008 00:00:00 +0530 Thu, 16 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34108 In a service tax valuation dispute over commercial and industrial construction service, the appellant sought abatement under Notification No. 15/04-ST and argued that the value of free-supplied cement and steel should not be included in the gross amount charged. The dispute concerned interim relief only, and the merits of the valuation issue were not finally decided. Relying on High Court decisions, the tribunal waived pre-deposit of duty and penalty and allowed the stay petition. Case-Laws Service Tax Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34108