2018 (3) TMI 1284

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....anjan, Joint Commissioner (AR) - for Respondent Per: Ashok Jindal The appellant is in appeal against the impugned order, wherein it is held that the value of materials supplied to them free of cost is required to be added in the assessable value of the services. 2. The brief facts of the case are that appellant is engaged in the manufacture of gold plating of various items namely; pens, wrist w....

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....lso imposed against. Against the said order, the appellant is before us. 3. The Counsel for the appellant submits that the appellant is paying VAT on the portion of the gold used for gold plating for that they are raising separate invoice. In that circumstance, in terms of Notification No.12/2003-ST dated 26.06.2003, the value of gold is not required to be added in the assessable value of the ser....