2013 (12) TMI 1598

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....e Appellant : Rajesh Kumar, Sudhir V.S. For the Respondent : N. Jagdish, Superintendent ORDER G. Raghuram (President) Heard Shri Rajesh Kumar, Ld. Consultant for the appellant and Shri N. Jagdish, Ld. Departmental Representative for Revenue. At the stage of considering the petition for stay, since the issue falls within a narrow compass, we dispose of the substantial appeal itself. In ....

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....Company Ltd. (SCCL). On the admitted factual scenario, the service recipient M/s. SCCL had provided diesel and explosives free of charge to the appellant for executing the works including the service components thereof. The gross consideration received by the appellant from M/s. SCCL, during the period in issue, was duly declared in the ST-3 returns and the applicable service tax and other cesses ....

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....onsidered by the Larger Bench of the Tribunal in M/s. Bhayana Builders (P) Ltd. Vs. C.S.T., Delhi, reported in 2013-TIOL-1331-CESTAT-Del-LB. An identical issue as presented in the appeal was also considered by a Ld. Divisional Bench of the Tribunal in Karamjeet Singh & Co. Ltd. Vs. C.C.E., Raipur, reported in 2013 (32) S.T.R. 740 (Tri. Del.), in which the Tribunal following the judgement of the Ho....