Section 73

Section 73, Sec. 65(104c)

CESTAT-Mumbai : Where services provided by appellant to concessionaire in form of branded store duly air-conditioned, with adequate ambience, lighting, common security, various sales schemes to attract customer, which contributed in sale of goods of concessionaire from stores of appellant were clearly supporting business operations, they would be taxable under category of business support service

/

CESTAT, Mumbai Bench Shoppers Stop Ltd. vs. Commissioner of Service Tax, Mumbai-II Section 65(104c), 73 Period 1-5-2006 to 31-5-2007 Ramesh

GST Caselaws, Section 73

Karnataka H.C : Where assessee was issued a show cause notice alleging that it had evaded duties under both Customs Act and Central Excise Act and said allegations appeared to be of serious nature and were based on fresh revenue intelligence inputs which may not have been on record of Assessing Authorities at earlier point of time and show cause notice was not found to be ex-facie illegal and without jurisdiction, it could not have been interfered with

/

High Court Of Karnataka Hindustan Granites vs. Additional Director General, Directorate of Revenue Intelligence Section 73 Dr. Vineet Kothari, J.

Section 73, GST Caselaws, Section 84

Madras H.C : Where HC clarified that product of assessee viz. decorative laminate sheets would fall under Chapter Heading 4823.90 and thereafter AA on basis of a subsequent decision of SC reopened assessment of assessee and held that assessee’s product would fall under Chapter Heading 3920.21, AA had no power to reopen assessment

/

High Court Of Madras Rajshree Laminates Ltd. vs. Commissioner of Central Excise (Appeals), Trichy Sections : 73 to 84 T.S.

Scroll to Top
Malcare WordPress Security