2015 (9) TMI 48

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..... of such service and material are required to be added in the assessable value for charging tax. Learned Advocate also submits that adjudicating authority had not properly considered the other issues. In our considered view, the adjudicating authority should reconsider the main issues, in the light of decision of the Tribunal in the case of Bhayana Builders (P) Limited & Others (2013 (9) TMI 294 - .....

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..... ised on various issues including the free supply of materials. He submits that major portion of demand is for the value of free issue of materials would be included in taxable value. He relied upon the decision of the Tribunal in the case of Bhayana Builders (P) Limited Others vs. CST, Delhi - 2013 (32) STR 49 (Tri. Del.). 3. On perusal of the impugned order, we find that the adjudicating aut .....

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