2013 (4) TMI 669

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ty on this issue. Accordingly, the impugned order is set aside and the matter is remanded back to the original authority to consider the submission of the appellant in this issue amongst other and to pass order in accordance with law. - Appeal No. ST/149/2012 - - - Dated:- 8-3-2013 - Shri P.K. Das, J. For the Appellant: Shri M. Kannan, Advocate For the Respondent: Shri Parmod Kumar Jt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... treated as commission for March 2010. The learned counsel submits that in the month of March 2010 they have not received any commission and therefore they have not filed ST-3 return. The learned counsel s contention is that the demand of tax on the presumption that they received commission for the month of March 2010 is totally wrong. In this context, the learned AR places a calculation sheet. He .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X