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13756500Section 104 Section 104(1) Section 104(2) Section 86(1) Section 138C Section 4...
2022 TaxPub(ST) 0036 (Ker-HC) Periyar Polymers (P) Ltd. v. Dy. Commr., Central Tax & C.Ex. Petition Allowed, Ker-HC, WP(C) No. 7840 of 2021, 01-Sep-2021

13756300Section 11B Section 142(3) Section 142(5) Section 174(2)(c) Rule 5...
2022 TaxPub(ST) 0035 (CESTAT-Bang) Rakon India (P) Ltd. v. Commr. of Central Tax Appeal Allowed, CESTAT-Bang, Service Tax Appeal No. 20346 of 2020, 17-Jun-2021

13756200Section 102 Section 142(6)(a) Section 66 Section 66A Section 66B Section 91 Section 95 Section 136 Section 140 Section 65B Section 5A Section 93 Section 11-B Section 27 Section 102(1) Rule 6 Rule 3 Rule 2(l) Rule 6(3A) Rule 11 Rule 3(4)(e) Rule (4) Rule 4 Rule 4(7) Rule 11(1)...
2022 TaxPub(ST) 0034 (CESTAT-Ahd) Shanti Construction Co. v. C.C.E. & S.T. Appeal Allowed, CESTAT-Ahd, Service Tax No. 11454 of 2018, 18-Jun-2021

13756100Section 76 Section 77 Section 78 Section 97 Section 66 Section 65(19) Section 80...
2022 TaxPub(ST) 0033 (CESTAT-Hyd) Dwaraka Constructions v. Commr. of Cus. & C.Ex. & S.T. Appeal Allowed, CESTAT-Hyd, Service Tax appeal No. 287 of 2012, 09-Dec-2020

13755900Section 83 Section 35G Section 76 Section 77 Section 78 Section 73(1) Section 80 Section TR123 Section 73(3)...
2022 TaxPub(ST) 0032 (Karn-HC) Shrinidhi Telefilms v. Commr. of C.Ex. Appeal Allowed, Karn-HC, C.E.A. No. 65 of 2017, 17-Jun-2021

13757100 2022 TaxPub(ST) 0042 (CESTAT-Chen) Lindstrom Services India (P) Ltd. v. Pr. Commr. of GST & C.Ex. Appeal Allowed, CESTAT-Chen, Service Tax Appeal No. 41249 of 2019, 25-Aug-2021

13755600Section 84 Section 54...
2022 TaxPub(VAT) 0078 (Mad-HC) Anbu Agencies v. Commercial Tax Officer Mad-HC, W. P. (MD) No. 17168 of 2021 & W.M.P (MD) No. 14060 of 2021, 22-Sep-2021

13813300Section 27 Assessment Principles of natural justice No reasonable opportunity given to assessee -- Assessee challenged orders of assessment passed by AO on account of alleged mismatch of ITC. According to him, orders of assessment under section 22(2) were barred by limitation insofar as they have been passed beyond the time limit stipulated under section 27. It was submitted that order was clearly vitiated as the same was beyond the period of limitation Held: From the facts available on record, it was clearly transpired that opportunity in fact was not given to assessee and order of assessm......
2022 TaxPub(VAT) 0096 (Mad-HC) C.S.N. System v. State Tax Officer In favour of Assessee, Mad-HC, W.P. Nos. 20256 & 20824 of 2021 & W.P. Nos. 21511 & 22094 of 2021, 10-Dec-2021

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