TMI Blog2015 (3) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... yana Builders (P) Ltd. v. CCE [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] is directly on the point and is in favour of the assessee. Therefore, by respectfully following the said Larger Bench’s decision, we hold that the impugned order is unsustainable and liable to be set aside. - Decided in favour of appellant - ST/169/2010-Mum - Final Order No. A/573/2015-WZB/STB - Dated:- 13-3-2015 - Shri M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sents the free supply of cement and steel by the service recipient to the appellant. Both the sides agree that the issue involved is only demand of service tax liability on the value of the free supply of cement and steel to the appellant while executing the contract. We agree with the learned Counsel s submission that the issue is no more res integra as the Larger Bench of this Tribunal in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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