2014 (10) TMI 568

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....ent : Shri Devendra Singh, AR JUDGEMENT Per: R K Singh: The appellants filed this appeal against Order-in-Appeal No. 205/ST/DII/2012 dated 25.10.2012 which had up held the Order-in-Original No. 01/JC/1/2011/ dated 14.01.2011. 2. The facts, briefly stated, are as under:     The appellants had entered into contracts for construction of commercial and residential buildings/structu....

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....e supply in the gross amount charged has been decided by CESTAT Larger Bench in the case of Bhayana Builders Vs. CST - 2013-TIOL-1331-CESTAT-DEL-LB. 5. We have considered the facts and the submissions. We find that the adjudicating order in its discussion and finding portion has not devoted even a single line to discuss the includibility of the value of free supplies in the assessable value for t....