2009 (1) TMI 220

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....hri S.K. Panda, Jt. CDR, for the Respondent. [Order per : P.K. Das, Member (J) (for the Bench)].- The applicant filed this application for waiver of pre-deposit of tax and penalties. 2. The issue involved in this case is as to whether the appellant is entitled to abatement of 67% from the value of commercial and industrial construction service under Notification 15/2004-S.T., dated 10-09-200....

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....y the provider of the construction service for providing such service. He submits that free supplied material can not be included in the gross amount. In this connection, he relied upon the decision of the Hon'ble Delhi High Court in the case of Era Infra Engineering Ltd. v. Union of India [2008 (11) S.T.R. 3 (Del)]. He also relied upon the decision of the Tribunal in the case of P. Chandran v. CC....