TMI Blog2010 (1) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... ed materials – limitation - appellant has not made out a prima facie case for complete waiver of the amounts adjudged by the lower authorities – pre-deposit partly waived - ST/806/2009 - 78/2010 - Dated:- 11-1-2010 - S/Shri M.V. Ravindran, P. Karthikeyan, JJ. REPRESENTED BY : Shri Anil Kumar B., Advocate, for the Appellant. Shri V. Raja Ram, DR, for the Respondent. [Order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Kudremukh Iron Ore Project. For doing such activity the appellant is also supplying the materials and undertaking by engaging his own labour. 4. Learned Counsel would urge that the entire contract is Works Contract and they are discharging value added tax on such contract. He would also submit that the issue is totally time barred in view of the fact that the project of Kudremukh IronOrewas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue involved in this case is also challenged under limitation, we find that the entire case needs to be gone into detail, which can be done only at the time of final hearing. At this juncture, we are of the view that the appellant has not made out a prima facie case for complete waiver of the amounts adjudged by the lower authorities. Considering the application on the question of time bar and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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