TMI Blog2019 (9) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... n a contrary stand. If the freight charges are exempt as held in the impugned order dated 18 March 2019, then the demand of Service Tax as made in the impugned order dated 28 February 2019 cannot stand and vice versa. Revenue can be correct or rather on facts can only take one of the two stands and not confirm the notices taking a dramatically opposite views. At the request of Mr.Jetly the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclined to entertain this Petition. At this our attention was drawn to the impugned orders dated 18 March 2019 and 28 February 2019 passed under the Act in respect of the same period i.e. 2011-12 to 2014-15 are contradictory to each other. In law only one of the two stands taken by the Revenue is sustainable. In the order dated 28 February 2019 the Respondent No.3- Commissioner of GST Thane, held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders passed by the Respondent. 3. On the face of it the two impugned orders in respect of similar period has taken a contrary stand. If the freight charges are exempt as held in the impugned order dated 18 March 2019, then the demand of Service Tax as made in the impugned order dated 28 February 2019 cannot stand and vice versa. Revenue can be correct or rather on facts can only take on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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