2015 (12) TMI 597

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..... e the value of the items supplied free of cost by service recipient for the purpose of payment of service tax - Held that:- items supplied free of cost by service recipient would not form value of service and would get excluded for the purpose of the notification in question. - Decision in the case of Bhayana Builders [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] followed - Decided in favour of asses .....

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..... 13 (32) S.T.R. 49 (Tri.-L.B.)]. It stands concluded that the items supplied free of cost by service recipient would not form value of service and would get excluded for the purpose of the notification in question. By following the said Larger Bench decision, we set aside the impugned order and allow the appeal with consequential relief to the appellant. (Pronounced in open court) - - TaxTMI .....

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