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TMI Blog2018 (11) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Service Tax Vs M/s. Bhayana Builders Pvt. Ltd., [2018 (2) TMI 1325 - SUPREME COURT OF INDIA] has held that the value of goods/materials supplied free of cost by the service recipient is not included in the gross amount for the purpose of service tax - demand cannot sustain - appeal allowed - decided in favor of appellant. - ST/00527/2011 - FINAL ORDER NO. 42379/2018 - Dated:- 28-8-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cost of HSD along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand along with interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, learned counsel Shri V.S. Manoj appeared and argued the matter. He submitted that in the show-cause notice, the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he supply of equipment and man-power for excavation by cement manufacturers like M/s. Ultratech Cement Ltd., M/s, Gujarat Cement Works etc. Surface miner and loader for surface miner of the lime stone of machineries deployed in the site by the customer. The appellant is also responsible to carry out repair and maintenance of these machineries. From Apr.'07 onwards, the contracts entered fixed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is not included in the gross amount for the purpose of service tax. From the facts discussed above, as well as, analyzing the law on the issue, we are of the considered opinion that demand cannot sustain and requires to be set aside. The impugned order is set aside, the appeal is allowed with consequential relief, if any. (Operative part pronounced in open court on 28.08.2018) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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