2018 (2) TMI 836

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....countant for the Appellant(s) Shri Tarun Kumar, A.R. for the Respondent(s) ORDER                                                 Per: Ashok Jindal The ap....

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....judicated, benefit of composition scheme was denied and consequently, demand of service tax along with interest was confirmed and various penalties were also imposed. Against the said order, the appellant is before us. 3. Ld. Consultant appearing for the appellant submits that during the impugned period there were certain new contracts for which the appellant opted for composition scheme but he....

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....uilders Pvt. Limited - CST, New Delhi - 2013 (32) STR 49 (Tri. LB) has held that on free supply of material no service tax is payable by the assessee. Admittedly, in this case there are certain free supplies were given by the service recipient to the appellant and the said free supply are not to be included in the taxable turnover of the appellant. Further, we find that as per Notification No. 01/....