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TMI Blog2019 (2) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... hold that free supplies are not to be included in the gross amount charged. It was also held in the said case that for this reason, the 67% abatement cannot be denied - appeal allowed - decided in favor of appellant. - Appeal No.: ST/40605/2013 - Final Order No. 40282/2019 - Dated:- 8-2-2019 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. M.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hand, Ld. AR Shri. K. Veerabhadra Reddy appearing on behalf of the respondent opposes the appeal. He places reliance on the following case laws : M/s. G.D. Builders Vs. Union of India 2013 (32) S.T.R. 673 (Del.); M/s. BCC Developers and Promoters Pvt. Ltd. Vs. C.C.E., Jaipur 2017 (52) S.T.R. 22 (Tri. Del.); and M/s. National Building Construction Corpn. Ltd. Vs. C.C.E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) S.T.R. 913 (S.C.). The Hon ble Apex Court has categorically held that composite contracts cannot be vivisected. Therefore, the ratio laid down in the case of M/s. G.D. Builders (supra) is no longer applicable for the issue under consideration. Similarly, the case of M/s. BCC Developers and Promoters Pvt. Ltd. (supra) was relied upon by the Ld. AR to invite our attention to the decision wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not taxable prior to 01.06.2007. The same was not considered by the Tribunal relying upon the case of M/s. G.D. Builders (supra), which held that composite contracts are vivisectable. At the cost of repetition, it has to be stated that the decision in the case of M/s. Larsen and Toubro Ltd. (supra) has been rendered after the decision in the case of M/s. G.D. Builders (supra). Another issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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