2016 (7) TMI 501

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....ori, A.R. (Additional Commissioner) ORDER Per Dr. D. M. Misra Heard both sides. 2. This appeal has been filed by the Appellant against the OIO No.01/STC/BRC-1/MP/Commr.I/2008, dt.31.12.2008, passed by Commissioner, C.Ex. & S.Tax, Vadodara-I. 3. The Appellant has been engaged in providing taxable service under the category of  Commercial or Industrial Construction Service  as defined....

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....ed by the Larger Bench of the Tribunal in the case of Bhayana Builders (P) Ltd. Vs Commissioner of Service Tax, Delhi   2013 (32) STR 49 (Tri-Larger Bench).  In the said judgment, the Larger Bench recorded its conclusion at Para 16 as follows:- "16. In conclusion we answer the reference as follows : (a) The value of goods and materials supplied free of cost by a service recipien....