2014 (7) TMI 793

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..... I] - It is held that the value of goods and materials supplied free of cost by service recipient to the provider for incorporation in constructions would neither constitute non-monetary consideration to service provider nor form part of gross amount would be outside the taxable value - matter remanded back - Decided in favour of assessee. - ST/40426/2014 - Final Order No.40377/2014 - Dated:- 9-7- .....

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..... on would be included in the taxable value. The Larger of the Tribunal in the case of Bhayana Buildings (P) Ltd. Vs. Commissioner of Service Tax, Delhi 2013 (32) STR 49 (Tri. LB) held that the value of goods and materials supplied free of cost by service recipient to the provider for incorporation in constructions would neither constitute non-monetary consideration to service provider nor form part .....

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