TMI Blog2014 (7) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 294 - CESTAT NEW DELHI] - Order passed is unsustainable - Decided in favour of assessee. - ST/10274/2014 - A/11369 / 2014 - Dated:- 16-7-2014 - M V Ravindran And H K Thakur, JJ. For the Apppellant : Shri R Subramanya, Adv. For the Respondent : Shri S K Mall, AR PER : M V Ravindran When this stay petition was called out, after hearing both sides, we find that he appeal its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submissions made by learned departmental representative, we find that the adjudicating authority, in OIO has correctly recorded the issue involved which is, whether the value of free supply of materials like cement, steel etc. by the service receiver, be included for the discharge of service tax liability or not. We find strong force in the contentions raised by the learned counsel that the judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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