9911796707
TMI Blog2024 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... arded to the petitioner by the Coimbatore Municipal Corporation - pure service contracts - exempt supply or not - HELD THAT:- As regards exempted supply, the petitioner has placed on record a document indicating that the work was awarded to the petitioner by the Coimbatore Municipal Corporation. In addition, the petitioner has also placed on record communications from the Coimbatore Municipal Corp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. S. Durairaj For the Respondent : Mrs. K. Vasanthamala, GA (T) ORDER An assessment order dated 30.03.2024 is assailed on the ground that documents filed by the petitioner were not taken into consideration while confirming the tax proposals. 2. The petitioner asserts that she was awarded contracts by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad provided the relevant work orders as enclosures to reply dated 28.10.2023. Thereafter, he submits that documents such as the IT return, bank statement, etc. were called for. These documents were provided as enclosures to letter dated 24.03.2024. In spite of providing such documents, he submits that the petitioner's claim for exemption was rejected on the ground that the petitioner did not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the entire supply value is exempted under Notification No.12/2017, she submits that the assessing officer confirmed the tax proposal. She further submits that the petitioner's reply was taken into consideration and that, therefore, no case is made out for interference. 4. As regards exempted supply, the petitioner has placed on record a document indicating that the work was awarded to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2024 is set aside on condition that the petitioner remits a sum of Rs. 3,00,000/- towards the disputed tax demand within three weeks from the date of receipt of a copy of this order. Within the said period, the petitioner is permitted to submit additional documents. On receipt thereof and on being satisfied that the sum of Rs. 3,00,000/- towards the disputed tax demand was received, the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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