2012 (6) TMI 489

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..... for providing the said services should be included or not – Held that:- value of materials supplied while rendering such services need not be included. Pre-deposit waived. - ST/St/515-518/2009, ST/850-853/2009 - 939 TO 942/2011 - Dated:- 3-10-2011 - P G Chacko, M Veeraiyan, JJ. For Appellant : Mr G Shivadass, Adv. For Respondent: Mr R K Singla, JCDR Per: M Veeraiyan: Heard both .....

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..... included. Learned advocate makes an alternate submission that the part of the demand is also time barred. 4. Learned JCDR relying on the decision of the Larger Bench of the Tribunal in the case of Aggarwal Advance Photo Systems [2011 (23) S.T.R. 608 (Tri.- LB)] submits that while rendering a service of works contract, whatever materials which are deemed to have been sold cannot be excluded in .....

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