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2014 (9) TMI 413 - AT - Service TaxIndustrial or Commercial Construction Services - benefit of abatement @67% - Notification No. 15/2004-S.T. dated 10.9.2004 as amended and Notification No. 1/2006-ST dated 01.03.2006. - non inclusion of value of free of cost material supplied by the principle - Held that:- Findings of the Adjudicating Authority are incorrect. The value as declared by the appellant for the services rendered by him without inclusion of the value of the free supply of the material is not disputed and the returns filed are accepted by the Dept. The Larger Bench in the case of M/s Bhayana Builders Pvt Ltd [2013 (9) TMI 294 - CESTAT NEW DELHI] has categorically ruled in favour of the assessee that cost of free supply of goods for rendering the services is not includable in the assessable value for the discharge of Service tax liability. Such a judicial pronouncement of a Larger Bench has been disregarded by the Adjudicating Authority - Judicial discipline demands that the Adjudicating Authority should follow the pronouncements made by the higher judicial forums without any reservations. - demand set aside - decided in favor of assessee.
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