2013 (3) TMI 179

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....aiyan: Heard both sides extensively. We have heard this matter earlier on 8th March, 2012 and wanted clarification from the respondent on the submission of the learned counsel for the appellant that there is a mis-match between the findings of the Commissioner and the operative portion of the order of the Commissioner. 2.1. Show-cause notice dt. 03/07/2009 was issued proposing demand of Rs.56,33....

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.... there is no ambiguity as to the 'consideration', being paid for the service being provided. The entire amount shown under the head Dredging and Barging in the particulars furnished without any deduction or addition shall form the taxable value for the year. The gross taxable amount is accordingly reworked out in the annexure to this order." 2.4. Referring to the above findings of the Commissione....