2019 (2) TMI 2002

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....ri Satyaprem Majumder (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented by Shri Satyaprem Majumder learned advocate on behalf of the appellant and Shri Pawan Kumar Singh learned A.R. on behalf of the Revenue, we note that the issue involved in the present appeal is whether the reimbursa....

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....ax Valuation Rules, 2006 to arrive at the conclusion that wages reimbursed by service recipient to the appellant were liable to be included in the assessable value. We note that the learned advocate appearing for the appellant has relied on the ruling by Hon'ble Supreme Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. reported at 2018-TIOL-76-SC-ST and submitted that the H....