TMI Blog2017 (5) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... . CST, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] has held that the value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary consideration paid by or flowing from the service recipient, accruing to the benefit of service provider, would be outside the taxable value or the gross amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ph 8 has listed the main issues which were to be decided by him, which are reproduced:- 8. I have carefully examined the grounds of appeal, submissions made by the appellant and the material on record. The main issues before me in the present appeal to be decided are as under: (i) Whether the value of material supplied free by the clients is required to be included in the gross taxable val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction services during the period in question i.e. 2005-06 to 2009-10. Both the lower authorities have held that the service tax liability needs to be discharged on the basis of the value which needs to be worked out by including the cost of free materials supplied by the recipient of services for provision of services by the appellant. We find that the issue is no more res integra as Lar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry consideration remitted by the service recipient to the service provider for providing a service, particularly since no part of the goods and materials so supplied accrues to or is retained by the service provider. Wherever a monetary consideration is charged for providing the taxable service and no non-monetary consideration forms part of the agreement between the parties, it is clause (i) tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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