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SV Engineering Constructions, Plr Projects Pvt. Ltd., Gulf Oil Corporation Ltd., GRN Construction Pvt Ltd., Singareni Collieries Company Ltd. And BGR Mining & Infra Pvt. Ltd. Versus Commissioner of Customs, Central Excise and Service Tax Guntur and Hyderabad

2015 (9) TMI 1471 - CESTAT BANGALORE

Valuation - Whether the value of the free materials supplied by the service recipient to the service providers is to form part of the assessable value of the services being provided by them or not - Held that:- by following the various decisions of T .....

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ecided in favour of appellant with consequential relief - Appeal Nos. ST/26810/2013-DB, ST/20646/2014-DB, ST/2938/2011-DB, ST/27742/2013-DB, ST/3390/2012-DB, ST/3395/2012-DB - Final Order No. 21845-21850/2015 - Dated:- 7-9-2015 - Smt. Archana Wadhwa, .....

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: ARCHANA WADHWA All the appeals are being disposed by a common order inasmuch as the issue involved is identical even though the appeals arise out of different orders passed by the authorities below. 2. All the appellants except M/s. Singareni Colli .....

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ying out the services in question. 3. The issue involved is as to whether the value of the free materials supplied by the service recipient to the service providers is to form part of the assessable value of the services being provided by them or not .....

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