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TMI Blog2014 (11) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... g supply/rendition of goods and services, must exclude the value of goods for levy of service tax; reiterated the principle that since the exemption/abatement Notifications provide an alternative facility to assessees to have their tax liability computed by approximation formulae instead of being subjected to detailed assessment and evaluation of the value of the goods, for exclusion of this compo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Larger Bench of this Tribunal in M/s. Bhayana Builders (P) Ltd. v. C.S.T., Delhi reported in 2013 (32) S.T.R. 49 (Tri-LB) we dispose of the substantive appeal itself. 2. The assessee has preferred this appeal against the order dated 22-11-2011 passed by Commissioner of Customs, Central Excise and Service Tax, Ghaziabad, confirming service tax demand of ₹ 1,20,84,695/-, apart from intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration received and that the Explanation to the said Notification which explains that the gross amount charged shall include the value of all the goods and material supplied or provided or used for providing the taxable service by the service provider, does not comprehend the value of free supplies by service recipients. 4. Ld. Authorised Representatives for the respondent/Revenue woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist-II of the Seventh Schedule to the Constitution; and after referring to several judgments of the Supreme Court including the judgment in M/s. Gannon Dunkerley and Co. and Others v. State of Rajasthan and Others - (1993) 1 SCC 364, in Mahim Patram (P) Ltd. v. UOI and Ors. - (2007) 3 SCC 668 = 2007 (7) S.T.R. 110 (S.C.); and the later decisions in K. Raheja Development Corporation v. State of Kar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of service tax legislation. The interpretation of Notification No. 1/2006-S.T. however did not fall for consideration by the High Court in G.D. Builders. The Notification however was the specific subject matter of Bhayana Builders (P) Ltd. 6. In this view of the matter, the decision of the Delhi High Court in G.D. Builders offers no assistance in elucidating the contours of Notification 1/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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