2014 (4) TMI 500

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... filed the present appeal. We have heard ld. DR Shri M.S. Negi. Nobody appeared for the respondents. 2. Ongoing through the impugned order, we find that the dispute relates to addition of 1% charges recovered by the respondents from their clients and shown separately in the bills as insurance charges. The Commissioner(Appeals) vide his impugned order has held that under the new valuation rules, a....