2018 (10) TMI 1073

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mishra (Advocate) & Ms Pragya Pandey (Advocate) for Appellant(s) Shri Rajeev Ranjan (Addl. Commr.) AR for Respondent(s) ORDER Per: Anil G. Shakkarwar Both the appeals are being disposed of by a common order as the issue involved is identical. Both the appellants are contractors for M/s Hindalco Industries Ltd. and providing various services to them. The Revenue got the figures of payments....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e consideration received by them from Hindalco and as reflected in ST-3 returns is on account of providing non-taxable services. He has placed a list of such non-taxable services provided by them to Hindalco before us today. As such, he submits that the Revenue has erred in considering the entire consideration as the value of the taxable services provided by them. 3. Learned Counsel further broug....