2014 (9) TMI 776

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....kar V. Menon JUDGMENT The petitioner is aggrieved by the recovery proceedings initiated as per Exhibit P4 assessment order pending appeal, Exhibit P5. In fact a stay order was also issued as per Exhibit P6, wherein the stay was granted on condition of payment of 30% of the outstanding dues. The petitioner challenges the said order on two grounds; one that the addition itself is on flimsy gro....

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.... the KVAT Act, the petitioner had returned only the turnover of the contract work; towards the liability of which the awarder had deducted tax at source and remitted to the authorities. The Intelligence Officer having found difference in turnover, initiated penalty proceedings, estimated the turnover and imposed penalty at twice the tax evaded as per Exhibit P1. 3. The penalty order was subject....

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....us persons and institutions, revealed that the turnover is not relating to testing fees, service charges, service tax, education cess etc.; the authority could deem it to be turnover includable in the works contract of the petitioner. It is submitted by the learned Government Pleader that in Exhibit P4 the said finding was taken note of. However, that is a matter which has to be decided in appeal ....