2018 (8) TMI 1459

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....nt. Shri Pawan Kumar, Superintendent (AR) for the Appellant. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Revision No. 08/2008 (S.Tax) (PNR) dated 29.10.2008. 2. None appeared on behalf of the appellant. Advocate on record has sent a letter stating that the appeal may be decided on merits as the judgement of the Tribunal in the case of N. Srinivasula Re....

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....ity on such amount. The matter was agitated before the Adjudicating Authority claiming that the gross amount includes the cost of materials like transformers, parts etc. The Adjudicating Authority accepted the contentions raised by the appellant and allowed deduction of the said amounts and confirmed the tax liability of Rs. 13,620/- along with interest and imposed penalties. The said Order-in-Ori....

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.... and materials to the recipient of the service. 5. On careful consideration of submission and on perusal of records, we find that the appeal memoranda the appellant has not annexed any evidences to show that there is vat payment on the materials used for repairing of transformers of APSPDCL further, on limitation show cause notice issued by reviewing authority is not time barred as it as per Se....