The Supreme Court has upheld the decision of the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal by holding the demand for differential excise duty raised against the assessee, M/s Reliance Industries Ltd, as time barred. The bench of Justices Krishna Murari and Bela M. Trivedi held that during the relevant period in consideration, i.e., September 2000 …
The Supreme Court recently directed for integration of the technology adopted to streamline and monitor all stages in government revenue litigation, to the Income Tax Appellate Tribunal, Customs Excise and Service Tax Appellate Tribunal and other Tribunals too.Lauding the Committee constituted by the Centre for seamless integration at all stages of the revenue. The Supreme Court recently directed for integration …
The Supreme Court on Wednesday stayed a judgment of the CESTAT, which had confirmed levy of Service Tax under the head "service of management, maintenance or repair of immovable properties" on operation of parking facility provided by entities to Shopping Malls. Mr. Zoheb Hossain and Mr. Ruchir Bhatia, Advocates appearing for the assessee, submitted that the Tribunal's order is incorrect …
