2015 (9) TMI 1455 - AT - Central Excise

Incidence of tax - Held that - The activity of outward transportation occurred prior to April 2008. Once the activity had carried out the incidence of tax arose on the date of carrying out the activity. Therefore all consequential provisions of law applies on that date. Accordingly appeal is allowed.

Summary

The judgment states that the tax incidence arises on the date of carrying out the activity, and all consequential provisions of law apply on that date. The appeal is allowed, and any consequential relief shall flow in accordance with the law.