2017 (9) TMI 1191

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....ish Gour, Advocate. Present for the Respondent: Mr. Amresh Jain, D.R. ORDER Per: B. Ravichandran The appeal is against the order dated 24.01.2014 passed by the Commissioner (Appeals), Central Excise, Jaipur. 2. The appellants are engaged in providing construction service and are registered with the Department for payment of tax. The dispute in the present appeal relates to the valuation of....

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....g Service Tax on such "advance payment" as consideration. Proceedings were initiated to recover applicable interest on this ground, from the appellant. The original authority confirmed the interest of Rs. 62,54,135/- and imposed a penalty under Section 76 of the Finance Act, 1994. 3. The ld. Counsel appearing for the appellant submitted that the free of cost materials received from the recipient ....

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....nce payment, other than by cash. Hence, the tax liability on such payment should be relatable to relevant period of receipt of such material. Accordingly, the interest liability will accrue. 5. We have heard by sides and perused the appeal records. Though the appellants included the free of cost materials in gross value while discharging Service Tax, before the original authority as well as in ap....