2017 (12) TMI 1663

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..... ase of Bhayana Builders (P) Ltd. v. Commissioner of Service Tax, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] examined an identical situation under N/N. 4/2005-S.T., where it was held that the value of free supplies by the service recipient do not comprise as gross amount charged by the service provider and the Explanation under Notification 15/2004 as introduced by N/N. 4/2005 has no implicat .....

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..... of service which is used in provision of services. 2. Heard both sides and perused the records. 3. The Tribunal in the case of Bhayana Builders (P) Ltd. v. Commissioner of Service Tax, Delhi - 2013 (32) S.T.R. 49 (Tri.-LB) examined an identical situation under Notification No. 4/2005-S.T. It was held that the value of free supplies by the service recipient do not comprise as gross amount ch .....

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