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The services were not received by the appellant regarding which invoices have been issued to the appellant’s other two addresses, other than the address for which service tax registration has been taken, is contrary to the contention stated by Revenue in the show cause notice. Therefore, the same is not sustainable in law.
The Tribunal stated that for a place to fall within the ambit of a public place, the element of right of access of public was a necessary concomitant.
“With coming into force of interest provisions, the revenue neutrality concept has undergone a change, so as to consider duty neutrality different from revenue (Duty+interest) neutrality. Latter at time may not exist, even if former is present.”
Supreme Court settled the issue of whether “body corporate” is excluded from the definition of “consulting engineer” under Section 65(31) of the Finance Act, 1994 prior to the amendment in 2005.
Sikkim High Court: A Division Bench of Vijai Kumar Bist, CJ and Meenakshi Madan Rai, J. dismissed a writ petition filed against the
Bombay High Court: S.C. Dharamadhikari and M.S. Karnik, JJ., dismissed an appeal filed against the order passed by Central Excise and Service Tax