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2019 (2) TMI 871 - AT - Service TaxTaxability - Construction of Residential Complex Service - period from December 2009 to September 2010 - Held that:- Larger Bench in the case of M/s. Bhayana Builders Pvt. Ltd. Vs. Commissioner [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] to hold that free supplies are not to be included in the gross amount charged. It was also held in the said case that for this reason, the 67% abatement cannot be denied - appeal allowed - decided in favor of appellant.
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