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2022 (9) TMI 679 - Service Tax
Levy of Central Excise Duty - execution of contract of earth work and supply of manpower services to various Public Sector Undertakings situated at Paradeep and also State Government - demand on the basis of third party data received from Central Board of Direct Taxes - applicability of Mega Exemption Notification No.25/2012- Service Tax, dated 20th June, 2012, published in the Gazette of India, Extraordinary, vide GSR No.467(E), dated 20th June, 2012 - HELD THAT:- On the resumed hearing today, Mr. Radheyshyam Chimanka, Senior Standing Counsel (Central Excise, Customs & Service Tax) on instruction submitted that the order dated 24th May, 2022 vide Annexure-1 has been passed due to inadvertence which is liable to be quashed.
This Court has no other option left but to quash in Order-in-Original pertaining to the Financial Year 2014-15 - Petition allowed.