TMI Blog2018 (4) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the decision of the Apex Court in the case of Larson & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] - This aspect requires re-examination by the original authority. Consideration to be taxed - Held that: - The claim of the appellant is that they have been filing ST-3 returns and the same can be verified with supporting evidences - matter remanded for reconsideration. Appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Commercial Buildings and the total receipt of taxable income in terms of the returns filed by the appellant. The Revenue proceeded to confirm the tax demand against the appellant holding the services as Finishing and Completion Services under Construction of Commercial Building without allowing any abatement. Further, the gross value for the purpose of taxing the appellant was arrived at ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration liable to be taxed, we find force in the plea of the appellants that various receipts shown in the bank account cannot be itself be a taxable value in terms of Section 67 of the Act. The claim of the appellant is that they have been filing ST-3 returns and the same can be verified with supporting evidences. We find force in such submission. Accordingly, this aspect also requires re-adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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