2015 (9) TMI 1533

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..... c - Held that: - the issue is no more res integra in view of the Larger Bench decision of the Tribunal in the case of Bhayana Builders (P) Ltd. v. CST Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], wherein it has been held that the value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary .....

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..... ation of oil and gas. They availed benefit of Notification No. 15/2004-S.T., dated 10-9-2004 as amended. The demand of Service Tax was raised as they have not included the value of the pipes and other materials provided by the service recipient viz., M/s. Gas Authority of India Ltd. and M/s. Mahanagar Gas Ltd. etc. We find that the issue is no more res integra in view of the Larger Bench decision .....

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