2010 (1) TMI 316

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..... ability if any when many contractors provided services to the aforesaid service recipient and few contractors were also brought to the ambit of taxation. The agreement dated 28-11-2001, which was subject matter of taxation, has come much after the law came into force. Therefore, prima facie, the appellant has no material fact to plead his ignorance of law. – stay granted partly - ST/626/2009 - ST .....

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..... of the authorities below. 3. We have gone through paragraph 4 of the impugned order. We find that the appellant is a contractor and provided cargo handling services to M/s. Shreyans Industries Ltd., during the impugned period. Ld. Authorities below have brought out that nature of services provided by the appellant which falls under clearing and forwarding service calling for taxation. Authoriti .....

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..... 01, which was subject matter of taxation, has come much after the law came into force. Therefore, prima facie, the appellant has no material fact to plead his ignorance of law. However, ld. Counsel prays for a lenient consideration in view of the financial difficulties. We find that the appellant has tiled Income Tax Return for the assessment year 2008-2009 with a gross income of Rs. 1,74,490. The .....

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