2019 (5) TMI 156

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..... ed free of cost by the service recipient and the value thereof was not included in gross value - HELD THAT:- The issue in question is no more in dispute as the same was decided by the Hon ble Supreme Court in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [ 2018 (2) TMI 1325 - SUPREME COURT OF INDIA] according to which, even if the value of free supply of m .....

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..... in gross value of Commercial or Industrial Construction Service provided by the appellant. 2. Shri SJ Vyas, Ld. Counsel appearing on behalf of the appellant at the outset submits that the issue is covered by the decision of Hon'ble Supreme Court in the case of Commissioner of Service Tax etc. vs. M/s. Bhayana Builders (P) Limited etc. - 2018 (2) TMI 1325 - Supreme Court. 3. Shri Gobind Jha, .....

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