2016 (12) TMI 1739 - SCH - Service Tax

Constitutional validity - levy of service tax on person manufacturing alcoholic liquor for human consumption on job work basis Section 66B of the Finance Act 1994 read with 65B(40) and section 66D - Notification No. 14/2015/-ST dated 19th May 2015 - Held that - Issue notice fixing a returnable date within eight weeks.

Summary

The Supreme Court issued an order for a petitioner to pay dues within eight weeks, without prejudice to future contentions in special leave petitions. Notice was issued with a returnable date set. (Citation: 2016 (12) TMI 1739 - SC)