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TMI Blog2014 (11) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... f free supplies in the gross amount charged has been decided by the Larger Bench of CESTAT in the case of Bhayana Builders (P) Ltd. Vs. Commissioner of Service Tax. Delhi - [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], wherein it has been unambiguously held that the value of free supplies by the service receiver to the service provider is not includible in the ‘gross amount charged’ by the service p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 in terms of which the penalties imposed vide Order-in-Original No. 22/ADC/ST/STN/2012 dated 31.1.2012 were set aside invoking provisions of Section 80 of Finance Act, 1994 and Appeal No. ST/2535/2012-CU(DB) filed by M/s S.B. Earthmovers Pvt. Ltd. against the same order-in-appeal which upheld the demand of service tax confirmed in terms of the same Order-in-Original (No. 22/ADC/ST/STN/2012 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etting aside the penalty and prayed for restoration of the same. 4. As is evident from the foregoing, the only issue involved in the Appellants appeal is whether the value of diesel supplied free of cost by the service receiver should form part of the gross amount charged by the appellant for providing the said service. 5. The issue of includibility of the value of free supplies in the gross amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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