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<h1>Supreme Court dismisses appeals, citing precedent. Delay in filing condoned.</h1> <h3>Commissioner of Central Excise And Service Tax Raipur Versus Karamjeet Singh And Co. Ltd.</h3> The Supreme Court dismissed the appeals, citing a previous judgment in Commissioner of Service Tax and Ors. vs. Bhayana Builders Private Limited and Ors. ... Valuation of taxable service - works Contract - inclusion of FOC material - Section 67 of Finance Act - Held that:- The issue is squarely covered by the decision in the case of COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT OF INDIA], 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 - decided against Revenue. The Supreme Court of India in 2018 (7) TMI 442 - SC Order, with Mr. A.K. Sikri and Mr. Ashok Bhushan JJ. presiding, dismissed the appeals, stating that the case is covered by a previous judgment dated 19.02.2018 in Commissioner of Service Tax and Ors. vs. Bhayana Builders Private Limited and Ors. reported in (2018) 3 SCC 782. Delay was condoned.