2019 (2) TMI 18

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..... stands settled in the case of M/s. Bhayana Builders Pvt. Ltd. [2018 (2) TMI 1325 - SUPREME COURT OF INDIA] wherein the Hon’ble Apex Court has held that the value of free supplies need not be included - demand cannot sustain - appeal allowed - decided in favor of appellant.
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri. S. Ramachandran, Consul .....

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..... ved, the appellant is now before the Tribunal. 3. On behalf of the appellant, Ld. Consultant Shri. S. Ramachandran submitted that the appellant is aggrieved only by the allegation that the value of free supplies have to be included in the total taxable value. He adverted to the decision in the case of C.S.T. Vs. M/s. Bhayana Builders Pvt. Ltd. - 2018 (10) G.S.T.L. 118 (S.C.) and argued that the s .....

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