Free supplies won’t form part of gross consideration for abatement purposes; ratio of ‘Bhayana Build

Service Tax : In G.D. Builders, Delhi High Court merely upheld validity of abatement Notification No. 1/2006-ST but did not interpret it; therefore, in view of interpretation of said Notification in Bhayana Builders (LB), free supplies will not form part of gross consideration for grant of abatement