2018 (8) TMI 324

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....[ Order Per : Bench ] 1. This application for early hearing was filed by the appellant seeking early hearing on the grounds that the subject matter covered in their appeal is squarely covered by the judgment of the Hon'ble Supreme Court in Civil Appeal Nos. 1335-1358/2015 in the case of CCE Vs Bhayana Builders Pvt Ltd, etc. It is also asserted by the applicant that this decision of the Hon'ble Supreme Court has been followed in several orders by the Hon'ble Tribunal. On perusal of records, we find that the case is prima facie covered by the various judgments and decisions on similar issues. We also find that the appeals pertain to 2010 and are quite old. We, therefore, find this a fit case to be considered for early hearing. At this stage,....

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....r the value of the free supply of materials viz., explosives and diesel by service recipient M/s SCCL has to be included for the purpose of reckoning the Service Tax payable; and (b) Whether bonus which they receive from their service recipient for economically using the diesel and explosives at the end of providing services is liable to be included in the value of services rendered. 5. He asserted that the materials supplied free of charge by the service recipient could not be termed as gross amount charged by them for rendering services and hence, the value of diesel and explosives supplied for free by the recipient of site formation, clearance, excavation and demolition was not includable in the value of Service Tax u/s 67 of Financ....

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....is also linked to the service and hence needs to be included in the gross amounts received by the service provided from the service recipient. 7. We have examined arguments on both sides and perused the records. It has been laid down by the Hon'ble Apex Court in the case of Bhayana Builders [2018 (10) GSTL 118 (SC)] that the value of free materials supplied by the service recipient cannot be included in the value for the purpose of reckoning Service Tax. Respectfully, we follow the ratio of this judgment. Moreover, in almost an identical case, in the case of Intercontinental Consultants and Technocrats (supra), it has been held by the Supreme Court that value of free diesel and explosives supplied by the service recipient cannot be include....