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2016 (9) TMI 329 - HC - Service TaxConfirmation of auction – bidding - Removal of aircraft – highest bid below reserved price – bonafides of the service tax commissionerate and the attempts made till date - Held that : - the casual attitude of the Service Tax Commissionerate is not approved, for it ought to indicate with clarity, precision and completeness how the auction was finalised and what are its detailed terms and conditions - to test the bona fides of the auction purchaser and to enable him to complete the auction by depositing the balance amount, the matter is placed for decision - petition allowed - decided in favor of petitioner.
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