2016 (7) TMI 1169

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....rabhi Sinha, Advocate for the appellant Shri G.P. Singh,  DR for the respondent ORDER The short point required to be decided in the present appeal is as to whether the inspection charges, which the appellant are collecting  from Railways and further paying to RITES for carrying  out the inspection of the Railways' sleepers manufactured by them in terms of the purchase order....

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....sessable value. 3.  We find that the Tribunal's decision in the case of  Southern Structurals Pvt. Ltd. (supra), against which the appeal was filed before the Hon'ble Supreme, Court also stands considered by the Larger Bench of the Tribunal in the case of Bhaskar Ispat Pvt. Ltd.(supra). It was observed that in that case, inspection charges @ 2400 per wagon were collected by the assess....