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2019 (2) TMI 2087

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Full Text of the Document

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....dent : Mr. A. Mishra (A.R.). ORDER PER: RAMESH NAIR 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 issu....