2019 (7) TMI 1885

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....endra Kumar, Advocate For the Respondent : Shri Pawan Kumar Singh, Deputy Commissioner Authorised Representative. PER: ARCHANA WADHWA After hearing both the sides duly represented by Shri  Dharmendra Kumar learned Advocate appearing for the  appellant and Shri Pawan Kumar Singh learned authorized  representative appearing for the revenue, we find that the  appellant is regi....

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.... around Rs. 21.73 lakhs approximately. The same  stands confirmed by the lower authorities along with  confirmation of interest and imposition of penalties.   2. We note that though the appellant have assailed the  impugned order on merits as also on limitation by submitting  that the activities undertaken by him were not supply of tangible  goods service, inasmuch a....

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....ce Tax, Chennai (Madras) pronounced on 06.04.2018 in  Writ Petition No.21799 of 2017, as also to the Tribunal's decision  in the case of M/s Sigma Trade Wings Vs Commissioner of  Central Excise, Lucknow Final Order No.70049 of 2019 dated  07.01.2019. It stands held in both the above decisions that the  revenue's reliance upon profit and loss account are irrelevant for &nbs....