2012 (4) TMI 697

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....nt by : Shri Nimish Vayawala   O R D E R PER SHRI MUKUL Kr. SHRAWAT, JUDICIAL MEMBER : This Revenue's appeal has been posted for hearing before us due to the reason that the Respected Co-ordinate Bench " B" Ahmedabad vide an order dated 03/02/2012 (in MA No.11/Ahd/2011 for A.Y. 2002- 03 arising from ITA No.2154/Ahd/2006) has found that ground No.3 could not be decided, therefore held....

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.... A.Ys. 2003-04 & 2004-05, has held as under:- "8.2. Because of these citations; pertaining to the service provider as well as the service receiver, both, of the Respected Co-ordinate Bench now duly placed before us, and thereupon we have made certain observations about the maintenance of the consistency in the foregoing paragraphs, at this point pronto we can safely arrive at a conclusion that ....

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....as taken in favour of the assessee. Relevant paragraph No.8.1. is as under:- "8.1. Not only the above order, there is one more order which has also been placed for our perusal passed by ITAT Ahmedabad Bench "C" , decided in the case of a sister-concern, namely, Jay Chemical Industries Ltd. vs. DCIT bearing ITA No.875/Ahd/2007(Assessee's appeal ) and ITA No.1177/Ahd/2007 (Revenue's appeal) for A....