2018 (8) TMI 1107

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.... for the appellant. Shri A.K. Batra, C.A. and Ms. Vibha Narang, Advocate - for the Respondent. ORDER Per. Rachna Gupta:- The present appeal against the order-in-original No. 23/ST/SVS/DL-III/2015 dated 17/07/2015 with the subsequent review order No. 35/2015-16 dated 20/11/2015. 2. The facts relevant for the purpose of this appeal that the respondent are registered for providing cons....

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....1 was also served raising a demand of Rs. 5,36,13,499/-. Both these show cause notices have been adjudicated by the orders under challenge in favour of the assessee/respondent. Hence, the present appeal. 3. We have heard both the parties. It has brought to the notice that the issue involved about inclusion of free of cost material while rendering the construction service is no more res-integra ....

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....d in computation of gross amount (charged by the service provider), for valuation of the taxable service, under Section 67 of the Act and for availing the benefits under Notification No. 15/2004-S.T., dated September 10, 2004 as amended by Notification No. 4/2005-S.T., dated March 1, 2005 (whereby an Explanation was added to Notification No. 15/2004-S.T.). ........... 18. In the first instan....

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.... it could not be) by the service provider in respect of goods or materials which are supplied by the service recipient. It also makes it clear that valuation of gross amount has a causal connection with the amount that is charged by the service provider as that becomes the element of 'taxable service'. Thirdly, even when the explanation was added vide notification dated March 1, 2005, it only expl....