2019 (2) TMI 871

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....(Judicial) Shri. M.N. Bharathi, Advocate for the Appellant Shri. K. Veerabhadra Reddy, ADC (AR) for the Respondent ORDER Per Bench : The dispute in question relates to the demand of service tax under the category of 'Construction of Residential Complex Service' for the period from December 2009 to September 2010. 2. Ld. Advocate Shri. M.N. Bharathi appearing on behalf of the appe....

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....tion Corpn. Ltd. Vs. C.C.E. & S.T., Raipur - 2017 (51) S.T.R. 74 (Tri. - Del.). 4. Heard both sides and have gone through the facts. 5. Ld. AR for the Revenue has relied on the decision in the case of M/s. G.D. Builders (supra). In this decision, there is an observation that after the 46th amendment to the Constitution, composite contracts for service and supply of goods can be bifurcated to....

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....the decision wherein the demand of service tax for the period from April 2006 to February 2010 was confirmed, even though in the nature of composite contracts. On perusal of the said judgement, we note that the Tribunal had no occasion to consider the decision of the Hon'ble Apex Court in the case of M/s. Larsen and Toubro Ltd. (supra). Thus, the said decision, though refers to the fact that Works....

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....issue that was considered in M/s. National Building Construction Corporation Ltd. (supra) is the issue whether cost of free supplies can be included in the taxable value. The Tribunal relied upon the decision of the Larger Bench in the case of M/s. Bhayana Builders Pvt. Ltd. Vs. Commissioner - 2013 (32) S.T.R. 49 (Tri. - LB) to hold that free supplies are not to be included in the gross amount cha....