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Assis K.M. Versus Union of India

2016 (10) TMI 236 - KERALA HIGH COURT

Rectification application - 4th respondent has filed a counter affidavit in which it has been stated that there was a mistake in so far as the award amount being communicated and the details of such work awarded has also been produced by them. It has .....

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act that the mistake has been categorically admitted by the 4th respondent it is only proper that the rectification application be considered. The 3rd respondent shall re-adjudicate the issue. There is also a contention raised by the petitioner that .....

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ondent however would contend that the same is a question to be adjudicated upon by the assessing officer since even different awards made and carried out by different contractors if exceeding the limit would come within the definition. This is an asp .....

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:- 28-3-2016 - K. Vinod Chandran, J. Shri M. Gopikrishnan Nambiar, P. Gopinath, P. Benny Thomas, K. John Mathai, Joson Manavalan, Kuryan Thomas and Raja Kannan, Advocates, for the Petitioner. Shri Thomas Mathew Nellimoottil and Dinesh M., SCs, for th .....

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tioner had only executed one construction work in the Financial Year 2008-2009 and 2009-2010. That is the construction of two residential apartments, which work was awarded by the 4th respondent. It is also contended that the award amount was less th .....

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65/- towards the taxable services provided in the said Financial Years, a detailed counter affidavit was filed by the Respondents 2 and 3 indicating that the assessment order has to be sustained and in any event an appeal has to be preferred by the p .....

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d by them. It has been categorically stated that the amount of ₹ 57,25,526/- indicated in the communication to the Assistant Commissioner, Service Tax, was a typographic error and the actual amount is only ₹ 5,72,526/-. Considering the fa .....

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