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2016 (7) TMI 1663 - AT - Service TaxValuation of services - works contract service - inclusion of value of the free supplied items by the appellant from service recipients in the value of the services - whether the works contract were liable to tax before 01/6/2007 - HELD THAT:- The issues stand decided by the Larger Bench decision of the Tribunal in the case of M/S BHAYANA BUILDERS (P) LTD. & OTHERS VERSUS CST, DELHI & OTHERS. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] as also by the Hon’ble Supreme Court decision in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT]. At this stage, learned DR submits that the matters may be remanded to the original Adjudicating Authority for examining the applicability of the said decision to the fact of the case in as much as number of contracts are involved and the other issues regarding the non-payment of tax in respect of various charity/educational/non-commercial contracts are also involved. The impugned orders is set aside and both the appeals remanded to the original Adjudicating Authority for denovo adjudication in the light of the above declarations of law - appeal allowed by way of remand.
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