2018 (10) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dra Srivastava, Chartered Accountant for Appellant Shri Gyanendra Kr. Tripathi, Asstt. Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa As per the facts on record the appellant is registered with the Service Tax Department under the category of Authorized Service Station and were discharging their tax liability accordingly. It was found by the revenue that while providing Ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 76 & 77 of the Act. 2. After hearing both the sides duly represented by learned Chartered Accountant Shri Dharmendra Srivastava appearing for appellant and learned A.R. Shri Gyanendra Kumar Tripathi appearing for revenue, we note that the disputed issue required to be decided as to whether the value of the spare parts procured by the appellant from M/s KTL is required to be added in the val....