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2018 (3) TMI 930

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..... ivas Senior Panel Counsel (For R1) ORDER Mr.B.Kumarasamy, the learned counsel appearing for the petitioner and Mr.A.P.Srinivas, the learned Senior Panel Counsel appearing for the first respondent. Notice to the respondents 2 and 3 is dispensed with as there is no prayer sought for against them. 2. The petitioner's case is couched in a very narrow campus. He being a Diploma holder in Civil E .....

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..... nce contracts and the petitioner has listed out number of works done by him. 3. In any event, the first respondent has not assessed the petitioner to tax but on the alleged ground he is providing taxable services and liable to tax under Section 65 of the Finance Act, 1995, has issued the notice. If the petitioner is able to satisfy the first respondent that he is an exclusive defence contractor a .....

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