2017 (3) TMI 1461

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 01.03.2006. - Held that: - the issue is squarely covered by the larger Bench decision of the Tribunal in favor of the appellant in the case of Bhayana Builders Pvt. Ltd. vs. CST, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] where it was held that the value of the goods and material supplied free of cost by a service recipient to the provider of the taxable service, being neither monetary or n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hya Pradesh Electricity Board for providing erection, commissioning installation of the electricity transmission towers being supplied by the electricity recipient. The appellant are paying service tax on the said activity. The department has treated the cost of the tower supplied by the Electricity Board as required to be added in the assessable value of the service, so the proceedings were ini .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... monetary or non-monetary consideration paid or flowing from the service recipient, accruing to the benefit of the service provider, would be outside the taxable value of the goods amount charged under the said notification. The relevant portion of the order is extracted as under: 15. From the several aids to interpretation, referred to (supra) we are compelled to conclude that goods and mater .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X