2015 (12) TMI 156

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the benefit of the recipients - Held that:- Issue is squarely covered by the decision of the Larger Bench of this Tribunal in Bhayana Builders Pvt. Ltd. vs. C.S.T., New Delhi - [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)]. This is only the issue on the basis of which liability of the assessee to tax and interest, penalty was determined by the impugned adjudication order. - Decided in favour of as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion Notification Nos.15/2004-ST and 18/2005-ST dated 10.9.2004 and 7.6.2005, respectively since the assessee failed to disclose the value of goods supplied free of cost by the service recipient to the assessee for incorporation into works executed by the assessee for the benefit of the recipients. 2. This issue is squarely covered by the decision of the Larger Bench of this Tribunal in Bhayan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X