2023 (9) TMI 1722

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....(Technical) For the Appellant : Shri K. Girish, CA For the Respondent : Shri V Srikanth Rao, Authorised Representative ORDER [PER: R. MURALIDHAR] The Appellants are undertaking "Site Formation, Clearance and Excavation" services for Singareni Colleries Company Limited (SCCL). In the case of services provided by them, they were also issued free supply of materials like explosives and....

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....ls is not required to be included for the purpose of reckoning the Service Tax payable. For coming to this conclusion, this Bench has relied upon the judgment of the Hon'ble Supreme Court in the case of M/s Bhayana Builders (P) Ltd., [2018 (10) GSTL 118 (SC)]. Therefore, he submits that the present appeal may be allowed. 4. Learned AR reiterates the findings of the Lower Authorities and does no....