2014 (11) TMI 873

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lowing decision of Bhayana Builders (P) Ltd. vs. CST, Delhi reported in [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] - Decided in favour of assessee. - Appeal Nos.ST/199, 201,314, 339/09-Mum - - - Dated:- 13-6-2014 - S S Kang and P S Pruthi, JJ. For the Appellant : Shri S S Gupta, CA For the Respondent : Shri S Dewalwar, Additional Commissioner (AR) ORDER Per: S S Kang: Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pient, accruing to the benefit of service provider, would be outside the taxable value or the gross amount charged, within the meaning of the expression in Section 67 of the Finance Act, 1994 and the value of free supply by service recipient does not comprise the gross amount charged under Notification No. 15/2004-ST, including the Explanation thereto as introduced by Notification No. 4/2005-ST. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X