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<h1>Appellate Tribunal rules on service tax liability for free supply of materials</h1> The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. The case involved ... Valuation - Whether the value of free supply of materials like cement, steel etc. by the service receiver, be included for the discharge of service tax liability or not - Held that:- Following decision of Bhayana Builders (P) Limited [2013 (9) TMI 294 - CESTAT NEW DELHI] - Order passed is unsustainable - Decided in favour of assessee. Issues:1. Whether the value of free supply of materials should be included for the discharge of service tax liability.Analysis:The judgment by the Appellate Tribunal CESTAT AHMEDABAD addressed the issue of including the value of free supply of materials for the discharge of service tax liability. The Tribunal noted that the appeal could be disposed of promptly as it involved a narrow compass. The appellant sought the waiver of pre-deposit of amounts, which was allowed, leading to the appeal being taken up for disposal. The case involved a second round of litigation concerning the inclusion of the value of free supply of materials consumed for executing a contract. Reference was made to a previous Tribunal order in a similar case involving Viral Builders, where the demands were set aside based on a judgment of the Larger Bench of the Tribunal in the case of Bhayana Builders.The Tribunal considered the submissions made by the departmental representative and agreed that the issue revolved around whether the value of free supply of materials by the service receiver should be included for service tax liability. The Tribunal found merit in the argument that the judgment of the Larger Bench in the Bhayana Builders case would be directly applicable. Citing a previous decision involving Viral Builders, the Tribunal held that the adjudicating authority's decision was unsustainable and set it aside based on judicial pronouncements.In conclusion, the Tribunal set aside the impugned order and allowed the appeal. The judgment highlighted the importance of considering the value of free supply of materials in determining service tax liability and emphasized the applicability of previous judicial decisions in similar cases.
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