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2016 (10) TMI 236 - KERALA HIGH COURT

2016 (10) TMI 236 - KERALA HIGH COURT - 2016 (43) S.T.R. 178 (Ker.) - 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 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 .....

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s as per Clause 91(a) of Section 65 of the Finance Act, 1994. The respondent 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 aspect which need not be considered by this Court at this point of time since this Court is directing re-adjudication of the matter by the 3rd respondent. - Petition disposed of direc .....

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ention taken up by the petitioner, a works contractor is that the petitioner 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 than ₹ 10,00,000/- and hence, the petitioner would not come within the assessable limit. 2. The assessing officer however, relied on the letter of the 4th respondent itsel .....

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