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TMI Blog2018 (9) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... p Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa As per the facts on record, the appellant is engaged in providing construction services to their client. For the said purpose, they received advance from the service recipient, which is called "Mobilization Charges". 2. Revenue entertained a view that such mobilization charges, being a part of the value of the services, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge tax liability immediately on receipt. As such, interest liability would accrue against the assessee. 4. The appellant being aggrieved with the said finding of Commissioner (Appeals) has filed the present appeal. 5. Learned advocate appearing for the appellant has argued that Point of Taxation Rules were introduced with effect from 01/04/2011, laying down that as soon as the bill is issued the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factual aspects, disputed legal issue can also be remanded for fresh consideration in the light of the earlier remanded matters. 6. Learned A.R. appearing for the Revenue has no objection. 7. In view of the above, we set aside the impugned order and remand the matter to the Commissioner for fresh decision along with earlier remanded matters. Appeal is thus allowed by way of remand. (Dictat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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