2016 (8) TMI 793

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..... 4 - CESTAT NEW DELHI (LB)]. Value of free supplies by service recipient do not comprise the gross amount charged under Notification No. 15/2004-ST, including the Explanation thereto as introduced by Notification No. 4/2005-ST - decided in favor of appellant. - Service Tax Appeal No. 54206 of 2014 - Final Order No. 52584/2016 - Dated:- 8-7-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. V. .....

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..... i. LB). The said decision stands followed in number of subsequent decisions of the Tribunal, some reference can be made to CCE, Bhopal vs. Sonali India - 2014 (34) STR 47 (Tri. Del.) and in the case of Paharpur Cooling Towers Limited vs. CCE and Customs, Raipur - 2015-TIOL-78-CESTAT-DEL. 3. In view of the above, we set-aside the impugned order and allow the appeal with consequential .....

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