2015 (10) TMI 2358

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....ber and Shri Ashok Kumar Arya, Technical Member For the Petitioner : Mr. K. RAJENDRAN ADV For the Respondent : Mr. N. Jagadish, Superintendent (AR) ORDER Per : ARCHANA WADHWA Both the appeals are being disposed of by a common order as the issue involved is identical and both of them arise out of the same impugned order. 2. After hearing both the sides, we find that the short issu....

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....to be included in the assessable value of the service. Reference can be made to the Tribunals decision in the case of Link Intime India Pvt. Ltd. vs. CCE: 2015 (38) S.T.R. 705 (Tri.-Mum.) as also to another decision in the case of Madhu Enterprises vs. CCE decided on 1.5.2015 wherein the entire case law on the subject stands decided. 3. Learned DR appearing for the Revenue, however, submits th....