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TMI Blog2018 (3) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is not required to add the value of materials supplied by them in the assessable value of service provided by them - appeal allowed - decided in favor of appellant. - ST/55048/2013-CU[DB] - A/70235/2018 - Dated:- 16-1-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Puneet Bansal, Advocate - for Appellant Shri Rajeev Ranjan, Joint Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity of gold plating and using the gold for that activity. Therefore, the value of gold is required to be added in the assessable value of the services provided by them. Therefore, the Show Cause Notice was issued to the appellant to demand Service Tax on the value of gold. The matter was adjudicated, the demand of Service Tax was confirmed along with interest and various penalties were also impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are distinguishable, from the facts of the said case of the Larger Bench of this Tribunal in the case of Aggarwal Colour Advance Photo System Versus Commissioner (supra). As in the said case a composite invoice was raised by the service provider and it was not ascertainable the value of the goods supplied by them. Therefore, the said decision is not applicable to the facts of this case, as i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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