201509.30
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Section 73 can’t be invoked for demand of Service Tax on receiver of G.T.O services

Issue The issue involved in the present appeal is demand  ofService Tax on Goods Transport Operator service received by them during the period from 16.11.1997 to 01.06.1998, in terms of the amendment introduced vide Section 158 of the Finance Act, 2003 Legality  Finance Act, 2003 introduced a Proviso under sub-section (1) of Section 68 of the…

201509.24
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0

Board Circulars contrary to the judgements of Hon’ble Supreme Court Become Non-Est In Law

F.No.96/90/2015-CX.1 Government of India Ministry of Finance, Dept. of Revenue Central Board of Excise and Customs New Delhi dated the 21.09.2015 To Principal Chief Commissioner / Chief Commissioner of Central Excise, Service Tax and Customs (All), Principal Commissioner of Central Excise, Service Tax and Customs (holding charge of Chief Commissioner) (All), Web-master, CBEC Madam/sir, Subject:…

201509.23
0
0

Courts on Interpretation of A Proviso

Courts on Interpretation of A Proviso In litigation , an interpretation of a statute including  proviso matters the most . Since , a proviso can either result into fastening an additional  liability or even can make one out of any liability by being  an exception from the main enactment . Whereas, different courts of law have…