9911796707
TMI Blog2017 (2) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... s the service provided by appellant in terms of aforesaid work orders issued by BSNL. It was under mistake of facts - Had there been proper enquiry by Revenue as to the nature of the service provided by appellant, it could have resolved the dispute without issuing a misconceived SCN. Appreciating that the taxes have been paid before issue of show cause notice, there shall be no penalty - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is admitted. We make it clear that that this order shall not create a precedent for the reason that there were sufficient reason existed in the present case, in view of the diagnosis appearing in medical certificate produced and also the sickness of the Advocate corroborated by an affidavit came to record. 3.1 Appellant says that due to double taxation of the same service provided to BSNL, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant by the impugned order. Against the double demand raised, stay application has also been filed. Therefore the stay applications may be disposed and the appeal arose out of double taxation may be allowed. 4. Revenue on the other hand says that the earlier payment of tax by the appellant was whether is for housekeeping or any other service is not known to the record. But present demand is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork orders referred to above, it would be proper for Revenue for verify the payment of tax and interest if any payable in respect of the work orders of BSNL. There should not be taxation on the basis of payment details received from BSNL. 8. Appreciating that the taxes have been paid before issue of show cause notice, there shall be no penalty. 9. In the result, appeal is disposed of with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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