2016 (7) TMI 1401

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..... e decided in the case of CCE, Bhopal Versus M/s SB. Earth Movers Pvt. Ltd. [2014 (11) TMI 872 - CESTAT NEW DELHI], where it was held that the value of free supplies by the service receiver to the service provider is not includible in the ‘gross amount charged’ by the service provider from the service receiver - appeal allowed - decided in favor of appellant.
Ms. Archana Wadhwa, Member (J) and S .....

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..... ruction Pvt. Ltd., vide Final Order No. 52640-52641/2014 has allowed the appeal by following the Larger Bench decision of the Tribunal in the case of Bhayana Builders (P) Ltd. v. Commissioner of Service Tax, Delhi - [2013 (32) S.T.R. 49 (Tri.-LB)]. For better appreciation, we reproduce Para 5 of the said decision as under : "5. The issue of includibility of the value of free supplies in the .....

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