2018 (12) TMI 15

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....AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Original No. VIZ-STX-001- COM-130-12, dated 31.12.2012. 2. The relevant facts that arise for consideration are appellant herein entered into contract for procurement of plant and machinery, construction and setting up of the facility with Hy-Grade Pellets Limited (HGPL) for construction of 'Iron....

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....s was discharged under "Construction of Industrial Complex Services" (CICS), after availing the benefit of notification No. 15/2004-ST as amended by claiming the exemption from payment of tax calculated on a value which was equivalent to 33% of the gross amount charged. Appellant did not include the value of the material supplied under supply contracts. Show cause notice dated 02.01.2007 and 17.10....

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....vices was not included, benefit under notification 15/2004-ST is not available; that though the service provided by appellant was WCS, the same was taxable under the head of CICS prior to 01.06.2007. Adjudicating authority also held that there is suppression of facts with intent to evade tax, accordingly confirmed the demands raised with interest and also imposed equivalent penalty. This appeal is....

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....It is his submission that this law as laid down by Hon'ble Apex Court is followed by this Bench in the case of Aster Teleservices Pvt. Ltd. vs. CCE [2018-TIOL-3154- CESTAT-HYD)]. It is his further submission that as regards the inclusion of the value of free supplies provided by service recipient and used for providing taxable service, is also now settled by Hon'ble Apex Court in the case of CST v....