2023 (10) TMI 60

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AL ) Shri A. Sarveswara Row , Advocate for the Appellant Shri A Rangadham , Authorised Representative for the Respondent ORDER [ ORDER PER : BENCH ] Heard the parties. 2. The issue involved is whether the Appellant assessee is liable to service tax for non-inclusion of value of free supply of materials, in the gross amount, for arriving at the taxable turnover for payment of serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eceived, without abatement. 4. On the following allegations referring to Notification No. 15/2004-ST and subsequent Notification No. 1/2006-ST it was observed in Para 8 of Show Cause Notice: "8. Since, the assessee had not included the value of the materials supplied free by the service recipient and thereby not calculated the gross amount correctly, it appears that the assessee is not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....Cess) which is recoverable under Section 73 of the Finance Act, 1994. A detailed worksheet is enclosed as Annexure to the Show Cause Notice. They further appear to be liable for penal action under Sections 76 ibid for failure to pay the appropriate Service Tax payable by the due date and under Section 77 ibid for contravention of the provisions of Notification No. 01/2006 dated 01.03.2006 and Sec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....terial being reinforcement and steel was not part of the gross value in the contract, as per the agreement between the parties. Thus inclusion of the same for calculation of tax liability was beyond the scope of Section 67 of the Finance Act 1994. He further states that the ruling in the case of Jai Hind Projects Ltd., of Ahmedabad bench have been overruled by the Larger Bench of this Tribunal in ....