2019 (6) TMI 516

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....And Shri Bikash Gupta, C.A. For the Appellant (s) Shri A.K. Biswas, Supdt. (A.R.) for the Respondent (s) ORDER PER SHRI V. PADMANABHAN The present appeal is against the Order-in-Original No. 55/Commr./ST/Kol/2012-13 dated-30.01.2013 passed by the Commissioner of Service Tax, Santipally, Kolkata). 2. The appellant is engaged in providing service under the category of Construction of ....

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....ions were subsumed under Notification No. 1/06-ST extending the same benefit of abatement under 67%. 3. The Department noticed that an Explanation was inserted under the above Notifications providing that the gross amount charged "shall include the value of goods and materials supplied or provided or used for providing of such service by the service provider". They formed the view that in view ....

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....rsus M/s. Bhayana Builders (P) Ltd. ETC. Reported in 2018 (2) TMI 1325-Supreme Court of India. The issue having been decided in their favour, he prayed that the impugned order may be set aside. 6. The Revenue reiterated the findings of Ld. Adjudicating Authority. 7. We have carefully considered the issue before us as also the decision of the Hon'ble Supreme Court in the case of Commr. of Ser....

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....d to Notification No. 15/2004-ST)" Apex Court decided the issue with the following observations: "16.In fact, the definition of "gross amount charged" given in Explanation (c) to Section 67 only provides for the modes of the payment of book adjustments by which the consideration can be discharged by the service recipient to the service provider. It does not expand the meaning of ....