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2018 (8) TMI 1107 - AT - Service TaxBenefit of abatement - N/N. 1/2006-ST dated 1st March, 2006 - Construction services - inclusion of free of cost material - Held that:- The inclusion of free of cost material while rendering the construction service is no more res-integra in view of judgment of Hon’ble Supreme Court in the case of CST vs. Bhayana Builders (P) Ltd. [2018 (2) TMI 1325 - SUPREME COURT OF INDIA], where it was held that The value of the goods/materials cannot be added for the purpose of notification dated September 10, 2004, as amended by notification dated March 01, 2005 - appeal dismissed - decided against Revenue.
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