Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Empee Distilleries Ltd. Versus Commissioner of Service Tax, Chennai-II

2016 (8) TMI 309 - CESTAT CHENNAI

Demand of service tax from the recipient of GTA services - absence of law- law came into force subsequently - section 71 of the finance act, 1994 came into existence at a later date - Held that: - when there was no law in force during relevant period .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion 71A of the Finance Act, 1994 having been introduced after the period covered by the show-cause notice, appellant is not liable to service tax decided in case Commissioner of Central Excise, Meerut-II Vs L.H. Sugar Factories Ltd. (2005 (7) TMI 106 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ounsel For the Respondent Shri K. Veerabhadra Reddy, JC (AR) ORDER Precise submission of the learned counsel is that during the period 16.11.1997 to 01.06.1998, there was no existence of section 71A of the Finance Act, 1994, which was introduced subs .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version