2024 (8) TMI 792

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....Rs. 1,87,26,211/- along with interest and penalties. Bifurcation of the demand is given in the appeal memorandum as under : - Issue Invoices Demand of Service tax as per Impugned Order Service Tax paid Liability Excess Service Tax Paid Free Supply Mentioned in Para 3(c) of the Impugned Order 25,67,791 12,76,508 Nil, in view of Bhayana Builders (P) Ltd. v/s. Commissioner of Service Tax, decision of larger bench 12,76,508 Services in relation to repair of roads classifiable under management, maintenance or repair service Mentioned in Para of 3(a) of the Impugned Order 62,46,896 30,68,747 Nil, in view of Section 97 of the Act and Notification No. 24/2009-ST dated 27.07.2009 30,68,747 Ser....

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....he value of all the goods supplied for providing the service should be included in the gross value of construction service. He submits that the condition of the notification was interpreted in the case of Bhayana Builders (P) Limited vs. CST, Delhi - 2013 (32) STR 49 (Tri. LB) and the same was upheld by Hon'ble Supreme Court reported at (2018) 3 SCC 782 wherein it was held that value of free supply of material by the service recipient in the course of construction service shall not be included in the gross value as defined in the aforesaid notification. Therefore, this issue is no longer res-integra. Accordingly demand on this count is not sustainable. (ii) As regards the service tax demand in respect of service in relation repair of roads ....

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....f rigid pipe line is also covered under construction service and accordingly, abatement was rightly availed. In support of his submissions for the service in question, he placed reliance on the following judgments:- (a) CST, Delhi v. Bhayana Builders Pvt. Limited & Ors - (2018) 3 SCC 782 (b) Bhayana Builders Pvt. Limited v. CST. Delhi - 2013 (32) STR 49 (Tri-LB) (c) Toyota Construction Pvt. Limited v. CC Ex & ST; 2016 (45) STR 470 (Tri-Ahmd.) (d) Board of Control for Cricket in India v. CST. MUMBAI - 2007 (7) STR 384 (e) Gujarat Chem Port Terminal Co. Limited v CCE & C. Vadodra - 2008 (9) STR 386 (Tri - Ahmd) (f) KK Lonappan v. CEx & ST., Mangalore - 2019 (25) GSTL 478 (g) Lu....