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2014 (10) TMI 568 - AT - Service TaxValuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - abatement of 67% - exemption under Notification No. 15/2004-ST dated 10.09.2004, Notification No. 1/2006-ST dated 01.03.2006 or Notification No. 18/2005-ST dated 07.06.2005 - Held that:- adjudicating order in its discussion and finding portion has not devoted even a single line to discuss the includibility of the value of free supplies in the assessable value for the purpose of granting 67% abatement under the aforesaid notifications. However, this omission loses its significance considerably as the impugned Order-in-Appeal has discussed this issue - In view of the law relating the free supplies having now been settled by the CESTAT Larger Bench in the case of Bhayana Builders [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], it is deemed appropriate to remand the case to the original adjudicating authority for de novo adjudication. Accordingly we set aside the impugned order and remand the case to the original adjudicating authority for adjudicating the same afresh in view of, and in accordance with the judgment of CESTAT Larger Bench in the case of Bhayana Builders (supra) after giving the appellants an opportunity of being heard - Decided in favour of asessee.
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