TaxTMI 
TaxTMI 
2023 (7) TMI 257
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....e and Customs, Raipur the Commissioner by which the demand of service tax has been confirmed and the amount already paid by the appellant has been appropriated with penalty and interest. 2. The appellant was, during the period in dispute from April 2008 to March 2012, engaged in providing "commercial or industrial construction" service and was discharging the service tax liability on 33% of the value declared under the category of "commercial or industrial construction" service while availing abatement of 67% under the notification dated 1.3.2006. 3. Pursuant to an investigation, a show cause notice dated 22.10.2013 was issued to the appellant proposing to demand the differential service tax on 67% value of the "commercial or industrial c....
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....he challan evidencing such reversal/payment has been enclosed. 6. Shri B.L. Narasimhan, learned counsel for the appellant assisted by Shri Shashwat Arya made the following submissions: (i) The value of free of cost of items is not to be included in the gross value for availing abatement. This position has been clarified by the Supreme Court in Commissioner of Service Tax vs. Bhayana Builders (P) Limited 2018 (10) GSTL 118 (SC), affirming the decision of the Larger Bench of the Tribunal in Bhayana Builders (P) Limited; (ii) Abatement under the notification dated 01.03.2006 is extendible on subsequent reversal of credit, as reversal of credit tantamounts to non-taking of credit; and (iii) The appellant has not suppressed any facts with....
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....assessee/service provider. Explanation 3 to sub-section (1) of Section 67 removes any doubt by clarifying that the gross amount charged for the taxable service shall include the amount received towards the taxable service before, during or after provision of such service, implying thereby that where no amount is charged that has not to be included in respect of such materials/goods which are supplied by the service recipient, naturally, no amount is received by the service provider/assessee. Though, sub-section (4) of Section 67 states that the value shall be determined in such manner as may be prescribed, however, it is subject to the provisions of sub-sections (1), (2) and (3). Moreover, no such manner is prescribed which includes the val....