TMI Blog2007 (10) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner - ST/12-14/2005 - 1238-1240/2007 - Dated:- 24-10-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per: S.L. Peeran, Member (J) ]. - This is a revenue appeal arising from Order-in-Appeal No 17/04 passed by Commissioner (Appeals) who decided the matter both on merits as well as on time bar in favour of the party. The revenue is aggrieved with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ried out by persons who are unskilled workers on payment of wages and that therefore the activity does not come within the category alleged by the revenue. On time bar, he noticed that the assessee had furnished all the relevant information to the Superintendent Engineer (operation) Kurnool and to the department. They had been disclosing all true facts regarding remuneration received by them from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue pertaining to the activity of the assesses not coming within the category of practicing CAs was already discussed and decided in assessee's favour by large number of judgements rendered by this bench for the reason that the activity is carried out even by non CAs and it is done by unskilled employees who are employed on contract basis. The activity is not carried out in the course of duties to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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