2017 (3) TMI 1461

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.... ORDER (Dr.) Satish Chandra (President) The present appeal is filed against the order-in-appeal No. 232/BPL/2012 dated 03.12.2012 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal 2. 2. Brief facts of the case are that the appellant is working for the Madhya Pradesh Electricity Board for providing erection, commissioning & installation of the electrici....

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....e larger Bench decision of the Tribunal in favour of the appellant in the case of Bhayana Builders Pvt. Ltd. vs. CST, Delhi - 2013 (32) STR 49 where it was held that the value of the goods and material supplied free of cost by a service recipient to the provider of the taxable service, being neither monetary or non-monetary consideration paid or flowing from the service recipient, accruing to the ....