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Issues: Whether, for claiming abatement under Notification No. 15/2004-ST dated 10.09.2004 in respect of commercial or industrial construction service, the value of free supply material provided by the service recipient is required to be included in the gross value of the service.
Analysis: The issue had already been settled by the Supreme Court in Bhayana Builders and was therefore no longer res integra. The governing principle was that free supply material provided by the recipient does not form part of the gross value for the purpose of abatement under the notification.
Conclusion: The free supply material was not includible in the gross value. The demand was unsustainable and the assessee succeeded.
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