No provision for inclusion of value of scrap as additional consideration

1. Briefly, the appellant are registered under the category of “Commer­cial and Industrial Construction Service”. A show cause notice was issued to them on two accounts, namely, (i) that they had received goods and material like steel, cement, etc., free of cost from their customers, which were used by them and their value was not included in the asses sable value. Service tax of Rs. 4,61,04,93 was demanded on this basis, (ii) that they had sold scrap amounting to Rs. 17.10 lacs which was generated during the course of providing taxable ser­vice. The sale of such scrap being an additiona...