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TMI Blog2015 (12) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirms the demand indicated above on the basis that the presumptive value of the free supplies is also a consideration received for the rendition of the services and that this component and non-disclosure of this component disentitles availment of the benefits of Notification Nos.15/2004-ST, dated 10.9.2004 and 18/2005-ST dated 7.6.2005 - issue is covered by the decision of the Larger Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod, appellant provided construction service which later on was renamed and redefined as Commercial or Industrial Construction service; and construction of complex service. During rendition of these taxable services, petitioner received certain materials from recipients of the respective taxable services, free of cost for incorporation into works executed for their benefit. The appellant remitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Bench of this Tribunal in Bhayana Builders (P) Ltd. vs. C.S.T., Delhi - 2013 (32) STR 49 (Tri-LB). This legal position is not contested by the ld. A.R. for Revenue. No other issue fall for consideration is also admitted. 4. In the circumstances, the impugned adjudication order is unsustainable and is quashed. This order records that the appellant had already deposited the tax demand, of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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