2016 (7) TMI 1401

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....Advocate, for the Appellant. Shri Ranjan Khanna, AR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides, we find that the appellant is engaged in providing site formation and clearance, excavation and earthmoving and demolition services to M/s. Prim Cement Ltd. and service tax stand confirmed against them on the ground that while discharging....

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....he Larger Bench of CESTAT in the case of Bhayana Builders (P) Ltd. v. Commissioner of Service Tax, Delhi - [2013 (32) S.T.R. 49 (Tri.-LB]), wherein it has been unambiguously held that the value of free supplies by the service receiver to the service provider is not includible in the 'gross amount charged' by the service provider from the service receiver. In view of this, any further discussion on....