TMI Blog2019 (9) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... Apex Court in the judgment of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [ 2018 (2) TMI 1325 - SUPREME COURT] where it was held that the value of the goods/materials cannot be added for the purpose of aforesaid notification dated September 10, 2004, as amended by notification dated March 01, 2005 - appeal dismissed. - Service Tax Appeal No. 20685 of 2015 - A/305 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law, the original authority confirmed the demand along with interest and imposed penalty. However while quantifying the demand, the benefit of composition scheme for payment of service tax as also exclusion of value of free supplies was extended to the respondent. Aggrieved by such order, department is now before the Tribunal. 3. On behalf of the department, Ld. AR, Shri G.V. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing Ld. AR, we are of the considered opinion that the issue as to whether free supplies has to be included in the total taxable value for discharge of service tax liability, is decided by Hon ble Apex Court in the judgment of Bhayana Builders [2018(101) GSTL 118 (SC)]. Respectfully following the decision of Hon ble Apex Court, we are of the opinion that the impugned order does not call for any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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