2008 (4) TMI 187

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....e, for the Appellant. Shri A.P.S. Suri, Jt. CDR, for the Respondent. [Order per: M. Veeraiyan, Member (T) (for the Bench)]. - Heard both the sides on the stay petition. 2. The applicant is providing the service of commercial and industrial construction service. They have received cement and steel from the recipient of the services and constructed the buildings and handed over to the recip....

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....value of cement and steel should be treated as cum-tax value in which case duty already paid by them will be in excess of what is due to be paid. He also submits that in the facts and circumstances, they are entitled to the benefit of provisions of Section 80 of the Finance Act, 1994. 5. Learned Jt. CDR submits that the interest has to be mandatorily paid along with duty which has not been paid....