2018 (5) TMI 1123

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....ul Gupta And Shri Prateek Gupta, Advocates for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent Per: Anil Choudhary The issue in this appeal relates to correct calculation of taxable turnover by the appellant, who is engaged admittedly in 'Works Contract Service' mainly doing electrical work (s). 2. The brief facts of the case are that the appellant was a service p....

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.... Thereafter, a show cause notice dated 27.09.2011 was issued, proposing to demand an amount of Rs. 45,15,594/- invoking the extended period of limitation with further proposal to impose penalty. The said show cause notice was adjudicated on contest and by Order-in-Original the Original Authority dropped the demand of Rs. 14,07,416/- and confirmed the balanced demand of Rs. 31,08,178/- (admitted ta....

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..... Further, the penalty under Section 78 was also imposed at Rs. 2,64,825/-. Aggrieved by the said order, appellant-assessee has preferred appeal before this Tribunal. 3. Heard the parties and perused the records. 4. Having considered the rival contentions and on perusal of record, we find that the taxability on composite contract/works contract prior to 01.06.2007, was a matter of interpreta....

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....onent was calculated also in the Sales Tax assessment of the appellant/assesse. Further, the appellant-assessee had filed detailed paper book wherein they have given copy of various documents and copy of invoices, supporting the amount of material component, as they claimed. In this view of the matter, we allow this appeal by way of remand by setting aside the impugned order. The matter is remande....