TMI Blog2014 (1) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... tion paid by or flowing from the service recipient, accruing to the benefit of service provider, would be outside the taxable value or the gross amount charged, within the meaning of the later expression in Section 67 of the Finance Act, 1994 - Value of free supplies by service recipient do not comprise the gross amount charged under Notification No.15/2004-S.T., including the Explanation thereto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and steel supplied free by the service recipient. This issue is now settled by the Larger Bench decision of the Tribunal in the case of Bhayana Builders (P) Ltd. Vs. Commissioner of Service tax, Delhi reported in 2013 (32) STR 49 (Tri.-LB) whereby the Tribunal held that value of goods and material supplied free of cost by a service recipient is not to be taken into consideration for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be outside the taxable value or the gross amount charged, within the meaning of the later expression in Section 67 of the Finance Act, 1994; and (b) Value of free supplies by service recipient do not comprise the gross amount charged under Notification No.15/2004-S.T., including the Explanation thereto as introduced by Notification No. 4/2005-S.T. 5. In view of the above decision, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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