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TMI Blog2018 (9) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... ply material by the service recipient has to be included in the gross value of service or otherwise? Held that:- The issue is no longer Res-Integra in the light of the Hon’ble Supreme Court judgement in case of Bhyana Builder [2018 (2) TMI 1325 - SUPREME COURT OF INDIA], according to which the value of the free supply material by service recipient of Commercial or Industrial Construction Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the gross value of service or otherwise. 2. Shri. S. Bissa, Ld. Counsel appearing on behalf of the appellant at the outset submits that the issue has been decided by the Larger Bench of this Tribunal in the case Bhayana Builders Pvt. Ltd 2013 (32) STR.49 (Tri-LB). This Tribunal s Larger Bench judgment has been upheld by the Hon ble Supreme Court reported at Commissioner of Service Tax Vs. Bha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords. We find that the issue is no longer Res-Integra in the light of the Hon ble Supreme Court judgement in case of Bhyana Builder (Supra), according to which the value of the free supply material by service recipient of Commercial or Industrial Construction Service need not to be included in the gross value, for the purpose of Notification No. 15/2004-ST. Hence, the appellant is entitled for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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