2016 (8) TMI 627

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....y time whenever the matter was listed from 30.11.2015 to 24.3.2016 to lead evidence as to whether consulting engineering service was provided or not to the appellant since that was questioned by Revenue. Appellant was seeking time to get instruction as to whether the taxes realized from the appellant has been deposited into treasury. Today, appellant is absent. Mention is made in the Bar that lear....

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....ppreciate the claim of the appellant. The appellate authority in para 5 of his order has examined what that was the substance of the transaction. In para 6 he has recorded that the service provider in this case was the Directors of the company and they were paid. Appellant could not satisfy what was the ability of the Directors to provide the questioned service. Neither their technical qualificati....