2020 (4) TMI 147

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER Appearance: Mr. V. Unnikrishnan, Consultant For the Appellant Mr. Rama Holla, Superintendent (AR) For the Respondent   Per : ANIL CHOUDHARY Heard the parties. Appellant is engaged in civil construction with material for their Principal/client. 2. The issue involved in this case is that prior to 01.06.2007, they were paying tax till 31st May, 2007, on 33% as service component and clai....