2014 (10) TMI 646

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.... Service tax of more than Rs. 5.99 crores has been demanded for the period from 10.09.2004 to 17.10.2007. The issue involved is whether the value of free issue material supplied by the service recipient has to be included while computing the gross amount charged for the purpose of exemption Notification No. 15/04-ST and 1/06-ST. 2. Learned counsel on behalf of the appellant submits that appe....

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....rs (Pvt) Ltd. Vs Commissioner of Service Tax Delhi [2013 (32) STR 49 (Tri-LB)]. Learned A.R. submits that the decision of Larger Bench in the case of Bhayana Builders (Pvt) Ltd. (supra) would not be applicable to the present case. He submits that in that case, there was no purchase of material by the buyer but from the service provider and issue of the same to the service provider. However, the fa....

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....tion 67 of the Finance Act, 1994; and         *  Value of free supplies by service recipient do not comprise the gross amount charged under Notification No. 15/2004-ST., including the Explanation thereto as introducing by Notification No.4/2005-S.T." From the conclusions reached, it can be seen that the issue in the present case is covered by the decis....