2019 (6) TMI 516

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..... VICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [ 2018 (2) TMI 1325 - SUPREME COURT] where it was held that The value of the goods/materials cannot be added for the purpose of aforesaid notification dated September 10, 2004, as amended by notification dated March 01, 2005. Appeal allowed - decided in favor of appellant.
SHRI P.K. CHOUDHARY, JUDICIAL MEMBER And SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri Arun Kumar Agarwal, C.A. And Shri Bikash Gupta, C.A. For the Appellant (s) Shri A.K. Biswas, Supdt. (A.R.) for the Respondent (s) ORDER PER SHRI V. PADMANABHAN The present appeal is against the Order-in-Original No. 55/Commr./ST/Kol/2012-13 dated-30.01.2013 passed by the Commissioner of Service Tax, Santipally, Kolkata). .....

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..... September, 2009 was issued proposing to deny the benefit of abatement and demand of differential Service Tax. The issue was decided by the Adjudicating Authority by issue of the order in original impugned in the present appeal. 4. The appellant is represented by Shri Arun Kr. Agarwal, Ld. C.A. and Shri Bikash Gupta, C.A. and Revenue is represented by Shri A.K. Biswas, Ld. A.R. 5. The Ld. C.A. submitted that the issue involved in the present proceedings has since been decided in favour of the appellant by the Hon'ble Supreme Court in the case of. Commr. of Service Tax ETC. Versus M/s. Bhayana Builders (P) Ltd. ETC. Reported in 2018 (2) TMI 1325-Supreme Court of India. The issue having been decided in their favour, he prayed that the imp .....

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..... of the amount actually charged by the service provider to the service recipient for the service rendered. The fact that it is an inclusive definition and may not be exhaustive also does not lead to the conclusion that the contact value can be ignored and the value of free supply goods can be added over and above the contact value to arrive at the value of taxable services. The value of taxable services cannot be dependent on the value of goods supplied free of cost by the service recipient. The service recipient can use any quality of goods and the value of such goods can vary significantly. Such a value, has no bearing on the value of services provided by the service recipient. Thus, on first principle itself, a value which is not part of .....

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