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2018 (7) TMI 1530 - AT - Service TaxValuation - Commercial or Industrial Construction Services - inclusion of value of free supply of material in assessable value - N/N. 01/2006 dated 01.03.2006 - Held that:- The issue of inclusion of cost of free supply of goods in the gross value is decided by Apex Court in the case of Bhayana Builders Pvt. Ltd., [2018 (2) TMI 1325 - SUPREME COURT OF INDIA] holding that cost of free supply of the goods should not be included for discharging the tax liability. Appeal dismissed - decided against Revenue.
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