2017 (5) TMI 1025

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....s, ld Advocates for the appellant Sh Sanjay Jain, ld DR for the respondent ORDER Per Ashok K. Arya M/s Bhola Singh Jai Prakash Constructiuon Ltd is in appeal against Order-in-Original number 104/2013 dated 30.09.2013 passed by Commissioner, Raipur whereunder inter alia demand of service tax of Rs. 2,05,86,468.00 along with interest and imposition of equivalent penalty has been confirmed. The p....

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....re furnished. iii) As an alternative, the benefit of abatement under Notification 1/2006 ST dated 01.03.2016 is being claimed by the appellant. As held by the larger bench of the Hon'ble Tribunal in the case of Bhayana Builders Pvt Ltd, the benefit of said abatement would apply, even if the materials are supplied by the customer, M/s NTPC. iv) Further, the appellant wish to rely on the followi....

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.... them, is required to be computed. The larger Bench of CESTAT in the case of Bhayana Builders Pvt Ltd (Supra) in para 16 observes as follows: 16. In conclusion we answer the reference as follows: (a) The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary consideration paid by or ....