2021 (7) TMI 1350

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....ER NO. 75637/2021<br>Service Tax<br>SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) Shri Akshat Agarwal, Advocate for the Appellant (s) Shri Joydip Chattopadhyay, Authorized Representative for the Respondent (s) ORDER The present appeal, filed by M/s. National Buildings Construction Corporation Ltd.(hereinafter referred to as the Appellant), is being taken up f....

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....scribed in Service Tax Notification no. 15/2004 dated 10.09.2004 and subsequent Notification No.01/2006 dated 01.03.2006, as was applicable during the period in dispute, to discharge payment of Service Tax on 33% of the gross amount charged. Effectively, the abatement of 67% that has been prescribed in the aforesaid notifications, have been availed while discharging Service Tax. It is the case ....

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.... favour of the assessee by the Hon'ble Supreme Court in the case of Commissioner of Service Tax vs. Bhayana Builders (P) Ltd as reported in 2018 (10) GSTL 118 (SC) wherein it has been held that value of goods supplied free of cost by the clients are not required to be included for availing the abatement benefit in terms of the above notifications. The Apex Court in the aforesaid decision, while re....

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....aken by its principal or the service recipient. In the light of the Intercontinental Consultants (supra) and Bhayana Builders (supra), the petitioner's grievance is well founded. It is accordingly held that in cases where goods are supplied free of cost by the service recipient to the construction contractor of the service provider, the value of such goods shall be excluded from the gross amount i....