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TMI Blog2016 (10) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... f Bhayana Builders (P) Ltd v. Commissioner of Service Tax, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] - Held that: - the decision in the case of Bhayana Builders is applicable to our case as the issue involved is similar. It was held in the case that The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Heard both the sides and perused the records. The issue involved in this case is regarding non-inclusion of value of free supply of the goods to appellant by their customers for rendering output services under the category of commercial construction services ; show cause notice was issued for demand of the service tax for the period 10th September 2004 to 28th February 2005 for non-inclusion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions 2015-TIOL-1074-CESTAT-MUM and M B Chitale Constructions v. Commissioner of Central Excise 2015-TIOL-687-CESTAT-MUM. 4. Learned Authorised Representative reiterates the findings of the lower authorities. 5. On perusal of the records we do find that the issue involved in this case is non-inclusion of the value of the goods supplied free of cost by the appellant s customers for calculati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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