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1998 (11) TMI 2

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..... the concept of deeming provision of valuation of taxable service The Supreme Court Bench comprising Hon'ble Mrs. Justice Sujata V. Manohar and Hon'ble Mr. Justice G.B. Pattanaik on 16-11-1998 dismissed the Civil Appeal No. 3188 of 1988 filed by Commissioner of Central Excise, Calcutta against the CEGAT Order No. S/628/A-1168/CAL/97, dated 3-9-1997 and reported in 1998 (98) E.L.T. 515 (Tribunal .....

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