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TMI Blog2014 (7) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... nto the commercial or industrial constructions made for the benefit of the recipients - Held that:- Larger Bench of this Tribunal in Bhayana Builders (P) Ltd. Vs. Commissioner of Service Tax. Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI], has interpreted the scope of abatement Notification No. 15/2004-ST and Notification No. 1/2006-ST dated 1.3.2006 to conclude that these notifications authorise ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite the notice of hearing, ld. Counsel for the appellant is not present. We however, dispose of the appeals since the issue is covered in favour of the assessee by the order of the Larger Bench. 2. Appeals are preferred against the common adjudication order-in-Original No. 46-47/RDN/2009 dated 23.10.2009 passed by the Commissioner, Service Tax, New Delhi. The order confirmed specified liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rise availment of the abatement benefits provided therein, without the necessity of having to disclose and offer for tax the value of free supplies made by the service receivers to the service provider, of goods meant for incorporation into works executed for recipients. 4. In the light of the law declared by the Larger Benchs decision in Bhayana Builders Pvt. Ltd., the impugned adjudication or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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