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TMI Blog2016 (7) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], the impugned order passed by the learned Commissioner confirming the demand of Service Tax by including the value of free issue material in gross taxable value and imposition of penalty cannot be sustained. - Appeal No. ST/90/2009 - Order No. A/10453 / 2016 - Dated:- 24-5-2016 - Dr. D.M. Misra, Member (Judicial) And Mr. P.M. Saleem, Member (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r customers in the gross amount charged. The demand was confirmed and penalty was imposed. Aggrieved by the said order, the Appellant has filed the present appeal. 4. Both sides fairly agree that the issue of inclusion of the value of free issue material supplied by the client in the gross taxable value of the service provided in relation to Commercial or Industrial Construction Service in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994; and (b) Value of free supplies by service recipient do not comprise the gross amount charged under Notification No. 15/2004-S.T., including the Explanation thereto as introduced by Notification No. 4/2005-S.T. 5. Following the aforesaid ratio of the Larger Bench of the Tribunal, the impugned order passed by the learned Commissioner confirming the demand of Service Tax of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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