2016 (7) TMI 1401

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..... that the value of free supplies by the service receiver to the service provider is not includible in the ‘gross amount charged’ by the service provider from the service receiver - appeal allowed - decided in favor of appellant. - ST/1398/2010 - Final Order No. ST/A/52549/2016-CU(DB) - Dated:- 6-7-2016 - Ms. Archana Wadhwa, Member (J) and Shri V. Padmanabhan, Member (T) Shri Sanjay Grover, .....

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..... 52640-52641/2014 has allowed the appeal by following the Larger Bench decision of the Tribunal in the case of Bhayana Builders (P) Ltd. v. Commissioner of Service Tax, Delhi - [2013 (32) S.T.R. 49 (Tri.-LB)]. For better appreciation, we reproduce Para 5 of the said decision as under : 5. The issue of includibility of the value of free supplies in the gross amount charged has been decided by th .....

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