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TMI Blog2014 (2) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : None PER : Archana Wadhwa As both the appeals of the Revenue arise out of same impugned order and issue is identical, we dispose of both the appeals by common order. 2. Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. Nobody appeared for the respondents. Accordingly, we have heard Shri M S Negi, learned DR appearing for the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of the description specified in column (3) of the Table below and specified in the relevant sub-clauses of clause (105) of section 65 of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stallation services envisages following in the form of explanation "The gross amount charged from the customer shall include the value of the plant, machinery, equipment, parts and any other material sold by the commissioning and installation agency, during the course of providing erection, commissioning or installation service". Thus the Notification states in unambiguous terms that the gross amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods. 6. In any case, we find that Larger Bench of the Tribunal in the case of Bhayana Builders Pvt. Ltd. vs. CST, Delhi reported as [2013 (32) STR 49 (Tri-LB)] while interpreting the identical notification have held that free supplies made by the Customers to the construction service provider would not get added in the gross amount charged for providing construction services. As the ratio of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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