2013 (12) TMI 1228

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....mar Singh, Advocate JUDGEMENT PER SAHAB SINGH: This appeal is filed by the Revenue against order-in-appeal dtd. 127/CE/LKO/2008 dtd. 27.10.2008. Brief facts of the case are that during the course of audit of M/s. Bharat Sanchar Nigam Ltd (BSNL), it was found that as per sub ledger account from the month of September, 2001 amount pending for realization from the subscribers was Rs. 2,48,02....

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....o confirmed the tax, interest and also imposed penalty on the BSNL. BSNL preferred a appeal before Commissioner (Appeals) who vide impugned order allowed their appeal. Revenue is in appeal against the said impugned order. 2. Heard both the sides 3. We find that in this appeal Revenue's contention is that tax is chargeable on the amount shown outstanding by BSNL. As per BSNL outstanding balan....