TaxTMI 
TaxTMI 
2023 (8) TMI 250
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....rial Construction Service as defined under Section 65 (25b) of the Finance Act, 1994 (ii) Whether the appellant is required to include the value of free supplied material or provided by a client/ service receiver in the value of taxable service. 2. Shri Nilesh Suchak, Learned Counsel appearing on behalf of the appellant at the outset submits that with effect from 01.06.2007, the new service namely Works Contract Service was made effective , classification of aforesaid service would undergone a change in case of long term contracts even though part of the service was classified under respective taxable service prior to 01.06.2007. This is because the works contract describes the nature of activity more specifically and therefore as per th....
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....ly time bar as the show cause notice was served beyond the normal limitation period of one year. 3. Shri Prakash Kumar Singh, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the demand was raised under the category of Commercial or Industrial Construction Service for the period 21.07.2007 to 31.07.2009. With effect from 01.06.2007, a particular nature of the construction service was brought under works contract service for which certain conditions are required such as execution of project with material and the assessee paid VAT under works contract. During hearing, on the dire....
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....Vs. Bhayana Builders (P) Ltd - 2018 (10) GSTL 118 (SC). Moreover considering the Apex Court judgment this Tribunal in the appellant's own case decided the issue in the favour of the appellant vide Final Order No. A/10425/2019 dated 28.02.2019. The said decision is reproduced below:- " The issue involved is whether for the purpose of granting exemption under Notification No. 15/2004-ST, the value of the free supplies material should be added in gross value of Commercial or Industrial Construction Service. 2. Shri N.V. Shuchak Ld. Chartered Accountant appearing on behalf of the appellant at the outset submits that this issue has been settled in the case of Bhayana Builder (P) Ltd. Vs. Commissioner of Service Tax-2018 (10) GSTL 118 (SC). ....