2013 (12) TMI 628

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....Hon'ble Surya Prakash Kesarwani,JJ. For the Appellant : A. P. Mathur For Respondent :- Ashok Singh (S.S.C.)   ORDER 1. We have heard Shri A.P. Mathur, learned counsel appearing for the appellant. Shri Ashok Singh appears for the respondents. 2. In pursuance to the order dated 19.11.2013, a correction application has been filed to prefer the appeal through Telecom District Ma....

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....lso found that Section 67 of the Finance Act, 1994 provides that if service is a taxable service chargeable to tax with reference to its value then such value shall, in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him. As the petitioner/appellant has charged his customers fo....

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....d prior to 1.4.2011. 5. Shri Ashok Singh, on the other hand, submits that a re-conciliatory statement was filed before the adjudicating officer in which no plea was taken that the amount charged was not actually realised for the assessment period October, 2003 to September, 2008. The adjudication was made on the details provided by the Chartered Accountant from which the adjudicating officer fo....