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TMI Blog2018 (6) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... ex Court in the case of Bhayana Builders (P) Ltd., [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] has upheld the judgment and order of the Larger Bench of Tribunal holding that cost of free supply of the materials cannot be included for arriving at the gross value for calculation of service tax liability - demands raised on appellant for non inclusion of cost of free supply of materials stands held in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration are during the period 01.06.2006 to 31.12.2007, appellant had executed a contract for Fabrication and Laying of cross country pipelines for SPM in Kochi Refinery Limited. For execution of such contract they entered into an agreement with Kochi Refineries Limited, who was to supply material required for such pipeline free of cost. Appellant discharged the service tax liability under the cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved by such an order, an appeal was preferred to the First Appellate Authority concurred with the views to the Adjudicating Authority and rejected the appeals filed by the appellant. 3. In this appeal, Learned Counsel submits that the issue of none inclusion of cost of free supply of material is settled by the Larger Bench of the Tribunal in the case of Bhayana Builders (P) Ltd., [2013 (32) ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f material needs to be included, is now settled in the favour of the appellant. Apex Court in the case of Bhayana Builders (P) Ltd., (supra) has upheld the judgment and order of the Larger Bench of Tribunal holding that cost of free supply of the materials cannot be included for arriving at the gross value for calculation of service tax liability. The issue is no more res integra, accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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