2014 (7) TMI 328

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..... e (Jt. CDR) PER : G Raghuram We have heard the learned counsel Shri S.K. Sarwal for the appellant and learned Jt. CDR for the respondent/Revenue Ms. Suchitra Sharma. 2. Assessee has preferred this appeal against the adjudication order dated 31/07/08 passed by the Commissioner, Service Tax, Delhi confirming service tax demand of Rs. 1,88,18,139/, Rs. 23,77,324/-; appropriating these two amounts, .....

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..... efits since it failed to disclose the gross consideration received including the value of supplies made free of cost by service recipients to the appellant for incorporation into construction services provided. 4. The Larger Bench of this Tribunal in Bayana Builders Pvt. Ltd. vs. CST, Delhi reported in 2013-TIOL-1331-CESTAT-DEL-LB has decided the issue. On interpretation of relevant exemptio .....

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