2011 (3) TMI 1697

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....s contended that the building material, which is used in the construction work, is not being separately transferred to the prospective purchasers from whom installments are being realized. 3. The Assessing Authority vide order dated 14th January, 2011 (annexure-1 to the revision) made a provisional assessment and raised a demand treating the transfer of the material used in the construction work as sale to the prospective purchasers for the various months of the Assessment Year 2010-1 1. The said orders were challenged by the revisionist before the First Appellate Authority and an application for interim stay was also moved. The First Appellate Authority vide order dated 17th February, 2011 granted partial stay against the demand raised.....

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....Act and as such cannot be subjected to tax as part of work contract. This decision however has been set aside by the Apex Court on 3rd December, 2007 not on merits but on a technical ground and the matter stood remanded to the Assessing Authority. On remand the matter had travelled again to the Tribunal. The Tribunal took the view earlier taken by the Division Bench and held that as the construction work was not being made on or on behalf of the prospective allottees/purchasers, no tax can be imposed treating the same to be a part of work contract irrespective of demand of installments by such prospective allottees/ purchasers. 5. It is thus submitted in view of the above legal position, demand of tax raised against the revisionist is no....

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....t appellate authority has recorded any finding with regard to prima-facie merits of the case in granting stay order which in fact has been passed in a routine and casual manner which practice has been deprecated. 10. Learned Standing counsel at this stage submits that let the appeal pending before the first appellate authority be decided on merits within a time bound period and for a reasonable period of time, the recovery would not be made provided the interest of the revenue is protected. 11. In view of the above legal position and looking to the facts and circumstances of the case, I dispose of all these revisions with the direction to the first appellate authority to positively decide the appeals of the revisionist on merits in ac....