2019 (4) TMI 478

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....Shri B. Venugopal, Advocate for the Appellant. Shri Guna Ranjan, Superintendent (AR) for the Respondent. ORDER Per: M.V. Ravindran These two appeals are filed by the appellant. The issue that falls for consideration in these two appeals are whether the amount received by the appellant by sale of scrap on completing repairs and maintenance of the compressors, he is liable to be included on ....

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....bility while assesses claimed it will not be so. 3. Appellant assessee is relies upon the judgment of the West Zonal Bench reported in the case of Shapoorji Pallonji & Co. Ltd., [2017 (49) STR 588] wherein, in paragraph No. 4.2 the Bench has taken a view the amounts received by sale of scrap is not includible in the assessable value for calculating the tax liability of the services rendered under....