2019 (2) TMI 2002

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t or Supply Agency Services and have paid service tax on the component excluding the wages paid to the labourers. It was the opinion of Revenue that wages paid to the labourers should have been included in the assessable value. Therefore, proceedings were initiated and culminated into passing of the impugned Order-in-Appeal wherein the learned Commissioner (Appeals) has upheld the Order-in-Origin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... le Mrs. Archana Wadhwa, Member (Judicial) And Hon ble Mr. Anil G. Shakkarwar, Member (Technical) Shri Satyaprem Majumder (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented by Shri Satyaprem Majumder learned advocate on behalf of the appellant and Shri Pawan Kumar Singh learne .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ld the Order-in-Original wherein the Original Authority has relied on the provisions of Rule 5 of the Service Tax Valuation Rules, 2006 to arrive at the conclusion that wages reimbursed by service recipient to the appellant were liable to be included in the assessable value. We note that the learned advocate appearing for the appellant has relied on the ruling by Hon ble Supreme Court in the case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X