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TMI Blog2016 (6) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... ri L. Pannerselvam, AC (AR) ORDER PER: D.N. PANDA Both sides made rival submissions as to whether the amount of Rs. 113,55,71,963/- apparent from page-8 of the SCN (Ref.: page 103 of the appeal folder) is taxable to give rise to total tax demand of Rs. 13,38,45,872/-. Ld. Counsel says that the amount of Rs. 113,55,71,963/- is value of the goods used in works contract executed by the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cut-off date, such receipts shall not be liable to tax. 2. On the aforesaid premises, the prayer of the appellant is to stay the realization of the demand during the pendency of the appeal. 3. When both sides are in controversy on the proper application of law, it is considered appropriate to remand the matter back to the adjudicating authority dispensing pre-deposit to decide the issues afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Appellant shall provide every detail of gross value of receipts of the works contract relating to each year covered by SCN with the date of receipt as well as the period of execution of works contract. ii. Copy of the works contract agreement shall be provided to the adjudicating authority for his examination. iii. Defence plea raised shall be in writing before the authority for his conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned and speaking order in accordance with law applying his independent mind. vii. Appellant shall not take any adjournment on the date fixed by the Ld. Adjudicating authority for hearing. 6. Authority shall fix the date for hearing of the matter beginning from the month of July, 2016 and shall dispose of the matter by 30th September, 2016. 7. In the result the stay application is disposed an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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