2016 (6) TMI 412

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.... Advocate For the respondent : Shri L. Pannerselvam, AC (AR) ORDER PER: D.N. PANDA Both sides made rival submissions as to whether the amount of Rs. 113,55,71,963/- apparent from page-8 of the SCN (Ref.: page 103 of the appeal folder) is taxable to give rise to total tax demand of Rs. 13,38,45,872/-. Ld. Counsel says that the amount of Rs. 113,55,71,963/- is value of the goods used in ....

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....ent of levy having occurred prior to this cut-off date, such receipts shall not be liable to tax. 2. On the aforesaid premises, the prayer of the appellant is to stay the realization of the demand during the pendency of the appeal. 3. When both sides are in controversy on the proper application of law, it is considered appropriate to remand the matter back to the adjudicating authority dispe....

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....cating authority with the following guidelines: i. Appellant shall provide every detail of gross value of receipts of the works contract relating to each year covered by SCN with the date of receipt as well as the period of execution of works contract. ii. Copy of the works contract agreement shall be provided to the adjudicating authority for his examination. iii. Defen....