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2015 (3) TMI 1215 - AT - Service TaxService tax liability - Commercial and Industrial Construction Service - free supply of cement and steel by the service recipient to the appellant - Held that:- the issue is no more res integra as the Larger Bench of this Tribunal in the case of Bhayana Builders (P) Ltd. v. CCE [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] is directly on the point and is in favour of the assessee. Therefore, by respectfully following the said Larger Bench’s decision, we hold that the impugned order is unsustainable and liable to be set aside. - Decided in favour of appellant
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