2003 (3) TMI 659

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.... Shri P. Devaladu, DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The stay application is against the confirmation of demand of Rs. 1,98,600/- as confirmed in show cause notice dated 21-6-2001. The show cause notice alleges that appellant had collected supervision charges in terms of the invoices shown in the show cause notice. It is alleged that these supervision c....

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....hey are not to be assessable value of the respective supply of goods. They contend that they had paid service tax on these charges and they are not within the ambit of Excise Act. It is stated that even the show cause notice does not re-open the assessment to add these charges to the respective prices and therefore the very proceedings are not legal and proper. Counsel submits that the issue is co....

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....valadu appearing on behalf of Revenue contends that the scope of the contract had been delineated in the show cause notice and both the authorities have rightly held that these charges are includible in the assessable value. 4. On a careful consideration and on examining the issue in detail and the judgments cited by the counsel, we are of the considered opinion that the appellants have ma....