2017 (5) TMI 1025

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....an, Kartik Jindal & Joseph K. Antoms, 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 e....

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....parately, though other evidences in the form of VAT returns are 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....

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....e liability of service tax against the assessee appellant, once benefit of 67% abatement is given to 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 t....