2014 (11) TMI 873

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....ssioner (AR) ORDER Per: S S Kang: Common issue is involved, therefore, the appeals are being taken up together. 2. The adjudicating authority confirmed the demands with interest and also imposed penalties on the ground that the appellants had not taken into consideration the free supply material provided by the service recipient for arriving at the assessable value for the purpose of s....

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....s introduced by Notification No. 4/2005-ST. 3. In the present appeals, the only issue for consideration before us is whether the value of free supply of cement, steel etc. is required to be added to the gross amount charged in providing the commercial or industrial construction taxable service to compute the assessable value for the purpose of service tax. 4. As the issue is now settled by t....