2017 (5) TMI 1196

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....ommissioner (AR), for respondent ORDER Per: M.V. Ravindran This appeal is directed against order-in-appeal No.PIII/RP/147/2013 dated 28.5.2013. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the first appellate authority in the impugned order in paragraph 8 has listed the main issues which were to be decided by him, which are reproduced:- ....

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....posed under Section 78 of the Act, by the Ld. Adjudicating Authority, as per facts of the case." 4. We find that the issue involved in this case is regarding the discharge of service tax liability by the appellant on the value of material supplied free by their clients for rendering services of commercial or industrial construction services during the period in question i.e. 2005-06 to 2009-10.....

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....ration whether monetary or otherwise should have flown or should flow from the service recipient to the service provider and should accrue to the benefit of the later. "Free supplies", incorporated into construction (cement or steel for instance), even on an extravagant inference, would not constitute a non-monetary consideration remitted by the service recipient to the service provider for provid....