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TMI Blog2018 (8) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Bhayana Builders (P) Ltd. [2018 (2) TMI 1325 - SUPREME COURT OF INDIA], where it was held that The value of the goods/materials cannot be added for the purpose of notification dated September 10, 2004, as amended by notification dated March 01, 2005 - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 54325 of 2015 - ST/A/52731/2018-CU[DB] - Dated:- 6-8-2018 - Shri C.L. Mah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 1/2006-ST dated 1 st March, 2006. It was also observed by the department that the respondent have been receiving free of cost material as that of steel, cement, RMC etc. without including the value of free of cost material so received from the contractors, which ultimately resulted in a show cause notice dated 18 th February 2008 for the period w.e.f. September 2004 to March 2007 raising a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has simultaneously rest upon the said judgment. After hearing and pursuing the decision rest upon by the respondent, we observed that the issue involved herein is considered by the Hon ble Supreme Court, the relevant extract of judgment is reproduced here-in-below :- 4. The question, therefore, which has fallen for consideration is as to whether, the value of goods/material supplied or pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otifications and prescribing the service tax to be calculated on a value which is equivalent to 33% of the gross amount. Secondly, the language itself demolishes the argument of the Learned Counsel for the Revenue as it says 33% of the gross amount charged from any person by such commercial concern for providing the said taxable service . According to these notifications, service tax is to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing value of such goods and materials for the purpose of arriving at gross amount charged, it did not deal with any eventuality whereby value of goods and material supplied or provided by the service recipient were also to be included in arriving at gross amount gross amount charged . 4. Relying thereupon, we hold that the issue is no more res-integra and upon relying on above lines, we hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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