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Judgment
The application is filed seeking early hearing of the appeal preferred in 2008 against the adjudication order dated 8.1.2008 passed by the
Commissioner of Service Tax, New Delhi. As the issue involved in the present appeal is covered by the Larger Bench decision of this Tribunal in
Bhayana Builders (P) Ltd. vs. Commissioner of Service Tax, Delhi - 2013 (32) STR 49 we take up the main appeal itself for disposal.
The impugned order (passed by the adjudicating authority) confirmed service tax demand of Rs.1,68,49,508/-, apart from interest and penalty as
specified in the order, on the ground that the appellant during 10.9.2004 to 31.3.2006 provided “commercial or industrial construction†and
“construction of complex†services to several recipients; remitted service tax on the consideration received for the rendition of such services after
availing the benefit of exemption Notification No.15/2004-ST dated 10.9.2004 as amended by Notification No.18/2005-ST dated 7.6.2005 but failed to
include the value of the goods/material supplied free of cost by service recipients to the appellant/service provider, for incorporation into constructions
executed by the appellant for favour of recipients. The value of such free goods was the taxable value considered for confirmation of the demand.
This very issue stands concluded by the judgment of the Tribunal in Bhayana Builders (P) Ltd. That this is so is not disputed by the ld. A.R. for
Revenue. In the circumstances, the appeal is allowed. The impugned order passed by the Commissioner of Service Tax, Delhi is quashed. The
appellant shall be entitled to refund of the amount deposited, pursuant to initiation of proceedings and confirmation of the demand and as was
appropriated by the impugned order, expeditiously. No costs.