2019 (2) TMI 18

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....onsultant for the Appellant Shri. K. Veerabhadra Reddy, ADC (AR) for the Respondent ORDER Per Bench : Brief facts are that on intelligence gathered it was seen that the appellants who are engaged in Civil Construction Works had not included the value of cement and steel supplied free of cost by their clients in the total taxable value for discharging their service tax liability. The Depart....

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....the said issue is settled by the decision of the Hon'ble Apex Court wherein it has been categorically held that the value of free supplies need not be included to discharge the service tax liability. 4. Ld. AR Shri. K. Veerabhadra Reddy appearing on behalf of the respondent supported the findings in the impugned Order. 5. Heard both sides. 6. The issue is only with regard to whether the value o....