ASSIS K.M. Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is aggrieved by Exhibit P7 order against which the petitioner has moved a rectification application under Exhibit P8 and P9. The specific contention taken up by the petitioner, a works contractor is that the petitioner had only executed one construction work in the Financial Year 2008 -2009 and 2009 -2010. That is the construction of two residential apartments, which work was awarded by the 4th respondent. It is also contended that the award amount was less than 10,00,000/ - and hence, the petitioner would not come within the assessable limit.

(2.) The assessing officer however, relied on the letter of the 4th respondent itself, to find that the assessee had received an amount of 62,07,465/ - towards the taxable services provided in the said Financial Years, a detailed counter affidavit was filed by the respondents 2 and 3 indicating that the assessment order has to be sustained and in any event an appeal has to be preferred by the petitioner to challenge the same.

(3.) The 4th respondent has filed a counter affidavit in which it has been stated that there was a mistake in so far as the award amount being communicated and the details of such work awarded has also been produced by them. It has been categorically stated that the amount of 57,25,526/ - indicated in the communication to the Assistant Commissioner, Service Tax, was a typographic error and the actual amount is only 5,72,526/ -. Considering the fact that the mistake has been categorically admitted by the 4th respondent it is only proper that the rectification application be considered. The 3rd respondent shall re -adjudicate the issue.