(1.) Counsel for the assessee has relied upon the decision of this Court in Shri Shrivatas Rathi Vs. Commissioner of Central Excise and Service Tax, Jaipur-I and other connected matter decided on 7-3-2018 which reads as under :-
(2.) He further relied upon the decision of this Court in R.A.M. Movers Pvt. Ltd., Hanumangarh Town Vs. Asstt. Commissioner of Income Tax, Sri Ganganagar decided on 25-1-2018 which reads as under :-
(3.) Counsel for the department has relied upon the following decisions :-