TMI Blog2018 (7) TMI 1978X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstantive assessment was made on the foreign technicians and a protective assessment on FACT. In first appeal, the protective assessment against FACT was sustained, but the substantive assessment made against the foreign technicians were set aside. The revenue, very strangely filed an appeal from the protective assessments being sustained. No appeal was filed from the order cancelling the substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , SRI. JOSON MANAVALAN AND SRI. KURYAN THOMAS JUDGMENT K . Vinod Chandran, J . The appeals are against the Tribunal order refusing to condone the delay in filing the appeal. The facts arising are slightly peculiar in nature and the same are relevant. The respondents herein were foreign technicians, who we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the foreign technicians and a protective assessment on FACT. In first appeal, the protective assessment against FACT was sustained, but the substantive assessment made against the foreign technicians were set aside. The revenue, very strangely filed an appeal from the protective assessments being sustained. No appeal was filed from the order cancelling the substantive assessments. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... An appeal was filed from the cancellation of substantive assessment in the year 2008 against the two respondents herein. The appeals filed against the cancellation of substantive assessments were dismissed by the Tribunal on 17.04.2012, finding no reason for the delay and the explanation to be unsatisfactory. The learned Standing Counsel for Government of India [Taxes] placed before us an order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
