2018 (9) TMI 1375

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....ocate) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa As per the facts on record, the appellant is engaged in providing construction services to their client. For the said purpose, they received advance from the service recipient, which is called "Mobilization Charges". 2. Revenue entertained a view that such mobilization charges, bei....

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....held that the same were required to discharge tax liability immediately on receipt. As such, interest liability would accrue against the assessee. 4. The appellant being aggrieved with the said finding of Commissioner (Appeals) has filed the present appeal. 5. Learned advocate appearing for the appellant has argued that Point of Taxation Rules were introduced with effect from 01/04/2011, lay....