2018 (12) TMI 934 – MADRAS HIGH COURT – TMI – Abatement claim – receipt of payment after 1.6.2007 – whether the Tribunal was right in allowing the appeals filed by the assessee without verifying the claim of the assessee that they completed the services prior to 01.6.2007 and consequently, they are entitled for abatement? – Held that:- The matters are remanded to the Adjudicating Authority to verify as to whether the assessee is entitled to the benefit of the decision of the Hon’ble Supreme Court in the case of Larsen & Toubro Limited [2015 (8) TMI 749 – SUPREME COURT] and examine as to whether the assessee has completed the services prior to 01.6.2007 though payments were received by the assessee after the said date – appeal allowed by way of remand. – Civil Miscellaneous Appeal Nos.2745 to 2749 of 2018 And CMP.Nos.20855, 20857, 20860 & 20863 of 2018 Dated:- 27-11-2018 – Mr. Justice T.S. Sivagnanam And Mr.Justice N. Sathish Kumar For the Appellant : Mr.T.Pramod Kumar Chopda For the
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ompletion of services by the respondent prior to 01.6.2007 when, admittedly, certain payments were received after 01.6.2007? and iii. Whether, in the facts and circumstances of the case, the Tribunal was right in allowing the appeals by following the decision rendered in the respondent s own case wherein the Tribunal remitted the matter for verification of the claim before the Lower Authority? 4. The short issue, which falls for consideration, is as to whether the Tribunal was right in allowing the appeals filed by the assessee without verifying the claim of the assessee that they completed the services prior to 01.6.2007 and consequently, they are entitled for abatement. 5. We have perused the common order passed by the Tribunal and we find that the Tribunal took note of an earlier passed in the assessee s own case in Final Order No.40902/2016 dated 06.6.2016. 6. The learned Senior Standing Counsel appearing for the appellant has contended that the said final order passed by the Tribu
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he appellant, since the Tribunal, in the said common impugned order, has not given any specific finding with regard to the relevant assessment year as to whether the services were rendered by the assessee prior to 01.6.2007 though they received the payment after the said date. 9. The learned counsel for the assessee point out that after remand, the Adjudicating Authority took up the matter, verified all the details and passed an order dated 27.1.2017 accepting the case of the assessee and dropping the proceedings initiated in the show cause notice dated 30.11.2010. It is further pointed out that in yet another assessment for the period from April 2011 to March 2012 and for the subsequent periods, show cause notices were issued and were adjudicated and Orders-in-Original dated 22.3.2018 were passed dropping the proposal in the relevant show cause notices by accepting the claim of the assessee with regard to abatement. 10. Though the learned counsel for the assessee is partially right in
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