2019 (2) TMI 1306

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....er: Ramesh Nair The issue involved is that in the case of Commercial or Industrial construction service for availing the benefit of abatement Notification No. 15/2004-ST dated 10.09.2004 whether the free supply material by the service recipient needs to be included in the gross value of the service. 2. Sh. Dhaval Shah, Ld. Counsel appearing on behalf of the appellant submits that the very simil....