2018 (6) TMI 190

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....ant. Shri Arun Kumar, Deputy Commissioner (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. 12/2009 (H-II) S. Tax dated 31.03.2009. 2. The relevant facts that arise for consideration are during the period 01.06.2006 to 31.12.2007, appellant had executed a contract for Fabrication and Laying of cross country pipelines for SPM in Koch....

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....emands raised on the ground that cost of free supply of material needs to be included for arriving at the gross consideration, the claim of the benefit of Notification No. 04/2004-ST dated 31.03.2004 is also not available to appellant. Aggrieved by such an order, an appeal was preferred to the First Appellate Authority concurred with the views to the Adjudicating Authority and rejected the appeals....

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....l consideration of submissions made both sides, we find that for the period from 01.06.2006 to 31.12.2007, the consideration have been worked out by the Lower Authorities for confirming the tax demand holding that cost of free supply of material needs to be included, is now settled in the favour of the appellant. Apex Court in the case of Bhayana Builders (P) Ltd., (supra) has upheld the judgment ....