2018 (5) TMI 318

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....l Sharma, Asstt. Commr. (A.R) for respondent Per: Ramesh Nair The issue involved in the present case is that whether the service tax demand denying the exemption notification No.1/2006-ST dated 1.3.2006 on the ground that the value of free supplied material was not included in gross amount charged to customer is correct or otherwise. Whether the appellant is liable for the imposition of penalty....

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....CESTAT-DEL-LB therefore penalty under Section 78 should not be imposed. 3. Shri Atul Shah, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides, we find that the issue on merit is that whether the value of free supplied material by the service recipient is incl....