2018 (6) TMI 1488

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..... ESTAT NEW DELHI (LB)], where it was held that 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 N/N. 4/2005-ST. - benefit of abatement cannot be denied - appeal dismissed - decided against Revenue. - Service Tax Appeal No. ST/51899/2015-CU [DB] - ST/A/52222/2018-CU[DB] - Dated: .....

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..... wer authority vide impugned order held that the benefit of the abatement cannot be denied to the respondent inspite of the receipt of free supply from the service recipient. The Commissioner (Appeals) passed the said impugned order by relying on the decision of the Larger Bench of the Tribunal in the case of Bhayana Builders 2013(32) STR 49-T(LB). Revenue filed the present appeal on the ground tha .....

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