2013 (12) TMI 1571

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.... 1. This appeal is directed against the order in original No. 41/DEM/2010 dated 28.01.2011. 2. Brief facts that arise for consideration are that the Appellants herein are saddled with the demand of service tax liability, interest thereof and equivalent amount of penalties on the ground that the Appellant had undervalued the services rendered by them by not including the value of free supply of c....

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.... Bhayana Builders (P) Ltd. (supra) as in para 16, settled the issue. We respectfully reproduce the said para 16: 16. In conclusion we answer the reference as follows: a. The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary consideration paid by or flowing from the service recipi....