2014 (1) TMI 1251

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....ang Heard both sides. 2. Revenue filed this appeal against the order passed by the Commissioner (Appeals), Nagpur. 3. The respondents are providing 'Industrial Construction Service' and paying service tax by availing the benefit of Notification No. 15/2004-ST dated 10.9.2004 for payment of duty. The respondents have not taken into consideration the value of free supply material by the pri....