2010 (10) TMI 926

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....ar Shah, Advocate, for the Appellant. Shri Avinash Thete, SDR, for the Respondent. ORDER The appellant is engaged in the business of providing construction services especially laying of pipelines. The appellant provides this service to customers like ONGC, GAIL, BPCL, IOCL etc. Two show cause notices were issued to the appellant for the period from October, 2006 to March, 2008 demanding service....

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....decided the matter and it was held that the cost of materials supplied by the service receiver area liable to be included. However the learned advocate also submitted that in the case of Cemex Engineers v. CST reported in 2010 (17) S.T.R. 534 (Tri-Bang.), the Tribunal had taken a view that taxable value shall be gross amount charged for service and cost of materials supplied need not be included. ....