TaxTMI 
TaxTMI 
2018 (12) TMI 1785
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....es as well as ""Consulting Engineering service" etc. Working on an intelligence, the Department has initiated certain investigations against the appellant whereunder the Department felt that appellant had not paid the due service tax and evaded the payment of service tax on gross amount received by them. The service provided by the appellant under the category of Commercial or industrial construction services and construction of complex services also involved element of certain free supplies and value of such free supplies was not added to the gross value of service. The Department, therefore, had entertained a view that the appellant had wrongly availed the benefit of Exemption Notification No. 1/2006-ST dated 01.03.2006 by claiming abatem....
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....claiming the abatement of notification No. 1/2006 dated 01.03.2006. The learned advocate has further submitted that this issue is no longer res integra as in the case of CST vs. Bhayana Builders (P) Ltd. reported in [2018 (10) GSTL 118 (SC)]. It has been held that the value of goods and material supplied free by the service recipient is not to be included in the gross amount charged as per the provisions of section 67 of the Finance Act, 1994. 3. We have also heard learned Departmental Representative who has agreed with the submissions made by learned advocate. 4. Having heard both the sides and on perusal of the record of the appeal, we feel that the matter is no more res integra as the issue has already been decided by Hon'ble Supreme C....
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....ject to the provisions of sub-sections (1), (2) and (3). Moreover, no such manner is prescribed which includes the value of free goods/material supplied by the service recipient for determination of the gross value. 14. We may note at this stage that Explanation (c) to sub-section (4) was relied upon by the learned counsel for the Revenue to buttress the stand taken by the Revenue and we again reproduce the said Explanation hereinbelow in order to understand the contention : "gross amount charges" includes payment by (c) cheque, credit card, deduction from account and any form of payment by issue of credit notes or debit notes and [book adjustment, and any amount credited or debited, as the case may be, to any account, whether called 's....