2010 (10) TMI 1029

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.... Service Tax of ₹ 1,33,92,110/- has been confirmed against the appellant for the period 10.09.04 to 31.02.07 by way of issuance of show cause notice dt.26.9.07. In addition, the penalties stand imposed upon the said appellant under various Sections of Finance Act, 1994. 2. The appellant is a firm engaged in providing commercial construction services. During the relevant period, they were av....

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....proceedings were initiated against them, which resulted in passing of the impugned order by Commissioner. Our attention has been drawn by the learned Advocate to the Tribunal's decision in the case of Cemex Engineers vs. CST Kochin 2010 (17) STR 534 (Tri-Bang) = (2009-TIOl-2208-CESTAT-BANG), laying down that the value of the material supplied by the client is not includible in the taxable valu....