2009 (5) TMI 342

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..... appellants had been paid for the work undertaken. - On perusal of the records, we are not convinced of the stand of the Commissioner. He has recorded that the labourers are paid the wages by the stevedores or the higher authority. This is contrary to the records shown to us by the learned Advocate in the course of hearing. Prima facie, the appellants have a strong case on merits. They have only u .....

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..... ight only) under proviso to Section 73 of the Finance Act, 1994 read with Section 68. (b) Interest under Section 75 of the Finance Act, 1994. (c) Penalty of Rs. 200/- (Rupees Two hundred only) for everyday during which such failure continues or at the rate of two percent of such tax, per month, whichever is higher under Section 76 of Finance Act, 1994. (d) Penalty of Rs. 1,000/- (Rupees one .....

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..... society by providing proper and profitable work through obtaining contracts from the Port and Shipping Agents operating in Karwar Port. It is seen that the assessee obtains contract for handling of the goods and also loading of the goods for import and export respectively. The bills submitted clearly indicate that the appellants had been paid for the work undertaken. However, Revenue proceeded aga .....

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