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2014 (1) TMI 1251 - AT - Service TaxValuation of service - Industrial Construction Service - Benefit of Notification No. 15/2004-ST dated 10.9.2004 - Value of free supply material - Held that:- value of free supplies by service recipient do not comprise the gross amount charged under notification NO.15/2004-ST, including the Explanation thereto as introduced by Notification NO.4/2005-ST - Following decision of M/s Bhayana Builders (P) Ltd. & Others Versus CST, Delhi & Others. [2013 (9) TMI 294 - CESTAT NEW DELHI] - Decided against Revenue.
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