AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2013 (10) TMI 1375
X X X X Extracts X X X X
X X X X Extracts X X X X
....ber (Technical) For the Appellant: Shri Anand Nainawati, Advocate For the Respondent: Shri K. Sivakumar, A.R. Per : Mr. M.V. Ravindaran; When this stay petition was called out, we find that appeal itself can be disposed of at this juncture as the issue involved now stands decided by the Larger Bench decision in the case of Bhayana Builders Pvt. Limited, reported as 2013-TIOL-1331....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ccruing to the benefit of service provider, would be outside the taxable value of the gross amount charged, within the meaning of the later expression in Section 67 of the Finance Act, 1994; and (b) 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 introduced by Notification No. 4/2005-ST.....