2015 (11) TMI 1423

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....was waived under Section 80 of the Act. The fact of the case is that the appellant engaged in providing services i.e. Commercial Construction service as defined under Section 68(1) & 68(2) of the Finance Act, 1994. For providing such services, material such as cement and steel were provided free of cost by M/s. Mahindra and Mahindra Ltd. Mumbai and value of such material was not added in the gross value while determining the same for payment of service tax during the period of Oct 2007 to March 2009. The appellant has availed abatement as provided under Notification No. 1/2006 ST dated 1/3/2006. The adjudicating authority has confirmed the demand of Rs. 7,85,904/-and equal amount of penalty under Section 78 on the ground that since the appe....

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....i)] ETC Networds Ltd. Vs. CC. Ex. Mumbai-I  (c) [2007(211) E.L.T. 233(Tri. Mumbai)] Triton Communication Pvt. Ltd. Vs. CC of C. Ex. Mumbai  (d) [2007(6) S.T.R. 32(Tri-Kokata)] CC.Ex. Kolkata-I Vs. Gurdian Leisure Planners Pvt. Ltd.  (e) [2003(161) E.L.T. 827(Tri- Mumbai)] Larson & Toubro Vs. CC.Ex. Mumbai-II  (f) [2010(19) S.T.R. 697(Tri-Chennai)] The Modern Co-op Bank Ltd. Vs. CC.Ex. Nasik  (g) [2008(9) S.T.R 138(Tri. -Del)] CC.Ex. Jaipur-I Vs. Science Center 3. On the other hand, Shri. Kaustubh Kairnar, Ld Counsel for the respondent submits that in the present case, the issue involved is that whether for claiming abatement under Notification no. 1/2006 ST dated 1/3/2....