2014 (4) TMI 1038

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....thew John: The Applicant is engaged in the business of construction of Commercial or Industrial complexes and also Residential Complexes. Revenue was of the view that the applicant had not paid appropriate service tax during the period Apr.'06 to Sept.'10 when two factors are considered. These factors are, (i) the receiver of service supplied material like cement and steel and, therefore,....

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....batement under Notification No.1/2006-ST can be availed in a situation where there is free supply of material from certain receiver has been decided by the Tribunal in the case of M/s BHAYANA BUILDERS (P) LTD and Others Vs CST reported in 2013 (32) S.T.R. 49. In the matter of contracts for which dispute is raised regarding commencement, the Counsel submits that only in respect of two contracts, th....