2018 (9) TMI 650

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....S.N.Gohil (AR) ORDER Per: Ramesh Nair The issue involved the in present case is that in case of Commercial or Industrial Construction Services, for availing the Exemption Notification No.15/2004-ST dated 10.09.2004, as per explanation inserted vide notification No.4/2005-ST whether the cost of free supply material by the service recipient has to be included in the gross value of service o....

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.... Jaiswal Builders & Contractors 2016 (45) STR. 440 (Tri-Mumbai) • Milennium Construction Pvt. Ltd 2015 (39) STR 477 (Tri. Del) • Pratibha Constructions Engineers & C (l) Pvt Ltd 2016 (42) STR 856 (Tri. Mum) 3. Shri. S.N. Gohil Ld. AR appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made ....