2018 (6) TMI 1488

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..... ecipient - Held that:- Identical issue decided in the case of M/S BHAYANA BUILDERS (P) LTD. & OTHERS VERSUS CST, DELHI & OTHERS [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], where it was held that Value of free supplies by service recipient do not comprise the gross amount charged under Notification No. 15/2004-ST, including the Explanation thereto as introduced by N/N. 4/2005-ST. - benefit of abate .....

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..... teel from the service recipient. The lower authority vide impugned order held that the benefit of the abatement cannot be denied to the respondent inspite of the receipt of free supply from the service recipient. The Commissioner (Appeals) passed the said impugned order by relying on the decision of the Larger Bench of the Tribunal in the case of Bhayana Builders 2013(32) STR 49-T(LB). Revenue fil .....

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