2014 (4) TMI 1038

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....inguppa Teli, SDR JUDGEMENT Per: Mathew 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 mat....

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....he applicant submits that the issue whether abatement 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 subm....

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.... Authorized representative for the Revenue submits that the Commissioner relied on the decision of Nagarjuna Construction Vs CCE reported in 28 STR 561 SC 4. We have considered the submissions of both sides. We find that both the issues are highly contentious. In the matter of free supply materials, there is already a decision of the Tribunal in favor of the assessee and the other disputed issu....