2016 (7) TMI 1663

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellants : Shri S.K. Sarwal, Advocate. For the Respondent : Shri Rajeev Gupta, Authorized Representative (DR). ORDER Per. Archana Wadhwa : After hearing both the sides we find that two main issues involved in the present appeals are as to whether the value of the free supplied items by the appellant from service recipients is required to be added in the value of the services and as to whethe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s are remanded for fresh decision in the light of the law declared in the above referred judgments. 3. In view of the above, we set aside the impugned orders and remand both the appeals to the original Adjudicating Authority for denovo adjudication in the light of the above declarations of law. Needless to say that the appellants would be afforded a reasonable opportunity to present their case be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X