9911796707
TMI Blog2023 (9) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... as not filed any reply and thereby has not responded to the notice - Inspite of three opportunities, the petitioner did not appear before the Authorities - HELD THAT:- Admittedly, the petitioner has engaged in works contract. The respondent has also recorded that the petitioner is engaging in works contract especially in relation to the construction of check dams, repairing of irrigation tanks, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing service and 50% ought to be paid by the person receiving the service . Since the respondent has imposed 100% service without invoking the Rule and Notification, this Court is inclined to interfere with the impugned Assessment order, dated 22.03.2023. This Court is inclined to quash the assessment order. The petitioner is directed to submit his reply, within a period of two weeks, from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Thereafter, the respondent has fixed personal hearing on 18.11.2022, 16.12.2022 and 27.12.2022 and intimated the same to the petitioner. Inspite of three opportunities, the petitioner did not appear before the Authorities. Hence, the authorities left with no other option had passed the impugned order. 4. However, the petitioner has raised a crucial point before this Court. Admittedly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 60% provided for the work contract. If the said rule is applied then the respondent is not empowered to impose 100% tax. 5. It the respondents have considered the petitioner as registered under the Company s Act then the petitioner is entitled to pay only 50% as per the S.No.9 of the Notification No. 30/2012-ST dated 20.06.2012. Under S.No.9 it states that in respect of service provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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