2015 (12) TMI 145

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....espondent : Shri Govind Dixit, A.R ORDER Per Justice G. Raghuram: This appeal is preferred against the adjudication order by the Commissioner of Service Tax, New Delhi confirming service tax demand of Rs. 1,11,02,564/- , apart from interest and penalties, pursuant to a show cause notice dated 10.7.2006, covering the period 10.9.2004 to 31.3.2006. During this period, appellant provided construct....

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....on the basis that the presumptive value of the free supplies is also a consideration  received for the rendition of the services and that this component and non-disclosure of this component disentitles availment of the benefits of Notification Nos.15/2004-ST, dated 10.9.2004 and 18/2005-ST dated 7.6.2005. 3. This issue is covered  by the decision of the Larger Bench of this Tribunal in ....