2025 (11) TMI 1793

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....rused the record. 2. The instant tax revision case has been preferred by the assessee assailing the order dated 10.06.2025 passed in T.A.No.197 of 2017 by the learned Telangana Value Added Tax Appellate Tribunal, Hyderabad (for short 'the Tribunal'). 3. The petitioner is engaged in the business of executing works contracts. It is a registered dealer under the provisions of the Telangana Value Added Tax Act, 2005 and is also on the rolls of the Commercial Tax Officer under the service tax registration. The relevant period in the instant case is 2009-2010, during which the petitioner is said to have entered into a contract with Hindustan Petroleum Corporation Limited (HPCL) for execution of purely service labour works relating to instal....

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....course of passing of the order on 25.09.2013, was convinced so far as the quantum not being properly verified and vide the said order had remanded the matter, however, though there was a categorical finding by the first Appellate Authority, which for ready reference is reproduced below: "The Learned Assessing Authority erred in computing the Turnovers and determining the Incorporation Value at Rs. 22,32,72,495/-. The Learned Assessing Authority has not taken into consideration the nature of the Contract which involved expertise and skill and any transfer of property involved in the course of execution of work was only incidental to the main work of labour. The Learned Assessing Authority has also not taken into consideration that t....

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....llate Authority and thereafter before the Tribunal, both of whom confirmed the order of the Assessing Authority without dealing the aspect of levy of tax on the service component for which the petitioner claims to have already paid service tax for the entire gross receipts. The present tax revision case has been filed by the petitioner confining his claim so far as this aspect is concerned. 4. Learned Special Government Pleader, however, submits that if we look into the order passed by the first Appellate Authority at the first instance on 25.09.2013, the Assessing Authority and the Appellate Authority and the Tribunal thereafter have strictly gone by the order passed by the first Appellate Authority to the extent of observations made in....

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....sequence. 6. For ready reference, the operative part of the order of the first Appellate Authority is reproduced herewith and which would substantiate the claim of the petitioners in this regard: "In view of the above facts and circumstances of the case, I feel it just and proper to remit the matter back to the Assessing Authority, who shall verify the claim of the appellant with reference to the books of account and other relevant documentary evidence that would be produced by the appellant and to pass such orders as deemed fit in accordance with the provisions of law, after giving the appellant a reasonable opportunity to explain their case. With this direction, the impugned order is set-aside on the disputed turnover of Rs. 1....