2016 (3) TMI 783

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..... not liable to service tax prior to 1.6.2007. It is also settled by the CESTAT judgment in the case of Bhayana Builders (P) Ltd. vs. CST, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], that in the case of free supply of some goods by the service recipient abatement under Notification like 15/2004-ST is admissible even if the value of such goods is not included in the assessable value. Therefore .....

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..... -ST in spite of non-inclusion of the value of free supplies made by service recipient was not sustainable. But that is not the correct position in law because value of service in the composite contract was clearly identifiable. During the hearing, the ld. A.R. for Revenue fairly conceded that the denial of benefit of abatement on the ground that there was free supply of material by the service rec .....

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..... ks contract was not liable to service tax prior to 1.6.2007. It is also settled by the CESTAT judgment in the case of Bhayana Builders (P) Ltd. (supra) that in the case of free supply of some goods by the service recipient abatement under Notification like 15/2004-ST is admissible even if the value of such goods is not included in the assessable value. Ld. A.R. has strenuously argued that in the l .....

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