TMI Blog2018 (12) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the material portion is not part and parcel of gross value of the service provided by the appellant. Therefore, the value of material which was purchased in the name of service recipient, cannot be added in the gross value of the service provided by the appellant. The value of material which was purchased in the name of service recipient, cannot be added in the gross value of the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction service recipient M/s. Larson Tuobro (M/s. L T) and the other is with M/s. Suzlon Infrastructure Services Limited (M/s. Suzlon). At the time of hearing, the applicant made submissions in respect of both types of services. He submits that there is no separate/ independent finding as regards the issue related to service recipient M/s. Suzlon. He submits that as regard the principal service p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by this Tribunal. He submits that there is no need of any rectification in the order. 4. On careful consideration of the submissions made by both sides and on perusal of the record, we find that by the order dated 12.07.2018, the matter was remanded to the Adjudicating Authority to ascertain that if the invoices produced before the Adjudicating Authority by which it is evident that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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