Service tax abatement cannot be denied for non-inclusion of value of material provided free by service supplier

Murthy Engineering Works Vs Commissioner of Central Excise  (CESTAT Ahmedabad) Main charge against the appellant for denial of exemption notifications which provide abatement from the gross value is that appellant have not included the value of materials provided by the service recipient. This issue now is no longer res-integra as in the various judgments including the judgment of Bhayana Builders (P) Limited (supra), the Tribunal has held that for availing abatement under notifications 19/2003-ST dated 21.08.2003, 15/2004-ST dated 10.09.2004 and Notification No. 1/2006-ST dated 01.03.2006, ...