2019 (1) TMI 717

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.... Shri Kapil Vaish (CA) & Shri K.K. Srivastava (Adv.) for Appellant Shri Pawan Kumar Singh, Superintendent, (AR), for Respondent ORDER Per: Anil G. Shakkarwar, We have heard on the Rectification of Mistake Application filed by Revenue. We note that through Final Order No.71933/2017 dated 13/12/2017 opportunity was given to Revenue to cause such verification to ensure that tax has been paid ....

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....nment. The services rendered by Dhanesara is insignificant compared to complete supply and erection of a cooling tower provided by PCTL. PCTL raised invoices upon its customer for erection of the components and equipment of cooling towers and not for the every single activity involved for such erection (i.e. in this case fabrication of steel pipes) for which PCTL in turn accepted services from a....