2011 (6) TMI 380

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.... stay petition is filed for the waiver of pre-deposit of the following amounts:-     (i) Service Tax: Ra.82,51,091/- a/w Education Cess: Rs.1,47,577/- and SHE Cess: Rs.57,612/- under "Construction of Complex Services".     (ii) Service Tax: Rs.9,79,848/- a/w Education Cess: Rs.18,783/- and SHE Cess: Rs.21,028/- under "Commercial or Industrial Construction Servic....

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....ue is not includible. 4. The learned JCDR reiterates the findings of the adjudicating authority. 5. On a careful consideration of the submissions made, we find that the appellant has been taking a plea before the adjudicating authority that even if the value of the free materials is to be included in the value for discharge of Service Tax liability, they should get the benefit of Notificatio....