TMI Blog2018 (11) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Bhayana Builder [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] and which was upheld by Hon’ble Supreme Court in the case of Bhayana Builder Pvt. Ltd [2018 (2) TMI 1325 - SUPREME COURT OF INDIA], where it was held that the material supplied free of cost by service recipient need not to be included in the gross value of service of Industrial or Construction Service/Work Contract Service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of penalty was imposed, demand of interest was also confirmed and amount of ₹ 1,33,36,712/- paid by the appellant was appropriated and some other miscellaneous penalties were imposed. Being aggrieved by the order in original, appellant filed the present appeal. 2. Shri. Jigar Shah, Ld. Counsel appearing on behalf of the appellant at the outset submits that as recorded under para13 (vii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpretation of law. 3. Shri. Jitesh Nagori, Ld. Additional Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records, we find that the vital issue that whether in case of free supply material by the service recipient, the value thereof should be included i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
