TaxTMI 
TaxTMI 
2013 (1) TMI 269
X X X X Extracts X X X X
X X X X Extracts X X X X
....he stay petition. 2. The relevant facts, in brief, are that estate owned by M/s. Harrisons Malayalam Ltd. sold to M/s. Gospel For Asia. In connection with the sale and transfer of the said estate, one Shri Varkey George and Shri M.M. Sulaiman (the present appellant) have rendered certain services. A amount of Rs.20 crores stands paid to Shri Varkey George who in turn has paid Rs.4.88 crores to th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... said amount was meant to meet the expenses for settlement of labour. The appellant has received only a sum of Rs.4.88 crores and the said amount can at the most be described as towards services rendered under the category of "Business Support Services", the main service being 'Real Estate Service' rendered by Shri Varkey George. Further, he submits that the payments were received by the appellant....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r. 4. The learned Additional Commissioner (AR), referring to the same agreement dt. 12/08/2005, submits that the amount of Rs.8 crores was paid on instructions and on account of the present appellant and no evidence has been produced by the appellant that the said amount was utilized for settlement of labour dues. On the other hand, the evidence reveal that Shri Benny Joseph was just an employee ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d is hit by time bar inasmuch as the show-cause notice has been issued even beyond 5 years, we notice that the appellant has not taken up registration during the relevant period. They ought to have taken registration and filed half yearly returns for the period April to September by 25th of October, 2005 and the notice has been issued on 06/10/2010 which is within 5 years from the relevant date. I....