M/S. KUNNEL ENGINEERS AND CONTRACTORS (P) LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed and remanded with the observations as

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

90,211/-. The break-up of the said amount is (A.Y-2011- 12)—Rs.3,31,20,748/- and (A.Y.-2012-13)—Rs.3,52,69, 463/-. 4. The case of the assessee is that the service tax component shown as an outstanding liability to the Government is on account of - a) the assessee has raised the bills for the works undertaken