2017 (3) TMI 1461

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..... dent) The present appeal is filed against the order-in-appeal No. 232/BPL/2012 dated 03.12.2012 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal 2. 2. Brief facts of the case are that the appellant is working for the Madhya Pradesh Electricity Board for providing erection, commissioning & installation of the electricity transmission towers being supplied by the .....

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..... of the appellant in the case of Bhayana Builders Pvt. Ltd. vs. CST, Delhi - 2013 (32) STR 49 where it was held that the value of the goods and material supplied free of cost by a service recipient to the provider of the taxable service, being neither monetary or non-monetary consideration paid or flowing from the service recipient, accruing to the benefit of the service provider, would be outside .....

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..... the value of free supplies must also go into the gross amount charged for valuation of the taxable service. If such intention is to be effectuated the phraseology must be specific and denuded of ambiguity." 6. By following the ratio (supra), we find no merit in the impugned order, the same is set-aside. 7. In the result, the appeal filed by the appellant is allowed with consequential relief. (D .....

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