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2015 (12) TMI 20
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.... S K Sarwal, Adv For the Respondent : Shri Amresh Jain, DR ORDER Per: R K Singh: Stay application along with appeal has been filed against Order-in-Original dated 07.11.2013 in terms of the service tax demand of Rs. 6,02,71,598/- was confirmed along with interest and penalties under Commercial or Industrial Construction Service (CICS) [Section 65 (25b)/(105)(zzq)) of the Finance Act, 1....
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....batement under CICS is approximately the same. We, however, are in agreement with the appellant that even when the value of free supplies was not included in the assessment value, it was entitled to 67% abatement in the light of the judgement in the case of Bhayana Builders (P) Ltd. & Ors. vs. CST, Delhi & Ors Service Tax Appeal No.247,52,53,65,97,119,158,236,503,601,621,629,746 & 334,422,436,469,....