Appellant's Works Contract Service Under Scrutiny; Appeal Raises New Issue, Leads to Remand and Rs. 5 Lakh Penalty.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Whether the appellant had in fact provided the works contract service is of course a question of fact. It is so asserted in the appeal for the first time - matter remanded back - Since the appellant wholly obstructedhas failed to cooperate in the adjudication proceeding, cost of ₹ 5 lakh imposed - AT....