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2016 (12) TMI 33

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....ha Garg, A.R., for the Respondent Per Archana Wadhwa: After hearing both the sides, we find that the appellants were awarded work orders by various oil companies for the petrol pumps, where they were to do various jobs. The work orders were mainly for the purpose of installation of pumps provided by the oil companies. Since it was work orders, the appellant got themselves registered with the ser....

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....d the impugned order on the point of limitation. They also submitted that the value of the free supply items are not required to be added in the value of the services and the abatement up to 67% in terms of Notification No. 1/2006-ST would be available to them. 4. We find that an identical dispute was the subject matter of the Tribunal's order in the case of CCE, Bhopal Vs. Sonali India - 2014 (3....