9911796707
TMI Blog2014 (9) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... ce copies issued to various persons and institutions, revealed that the turnover is not relating to testing fees, service charges, service tax, education cess etc.; the authority could deem it to be turnover includable in the works contract of the petitioner. It is submitted by the learned Government Pleader that in Exhibit P4 the said finding was taken note of. However, that is a matter which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenges the said order on two grounds; one that the addition itself is on flimsy grounds and the other that an earlier appeal, allowed and remanded; required at the time of admission, payment of a certain amount determined as penalty, which the Department holds with it even now. 2. The petitioner, admittedly, is a works contractor, who is registered so under the Kerala Value Added Tax Act, 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty at twice the tax evaded as per Exhibit P1. 3. The penalty order was subject of appeal, which concluded in Exhibit P3. The appellate authority clearly found that the petitioner's activity, the turnover of which has been attempted to be included by the Intelligence Officer was with respect to certification procedures which the assessee was authorised to carry on and for which the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing was taken note of. However, that is a matter which has to be decided in appeal and going by the facts and circumstances noticed above, this Court is of the opinion that the appeal is to be disposed of and till such time, recovery proceedings shall be kept in abeyance. In such circumstance, Exhibit P6 is set aside. There shall be a direction to the first appellate authority, the 2nd respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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