Judgements and Orders, Supreme Court and High courts of India

None appeared for the appellants. However, a letter dated13th February, 2020 is received by e-mail of the said date alongwith the copy of SVLDRS Form No. 4. It is requested vide the aforesaidletter that in view of the form No.4 as issued under Sabka

The present is an appeal against the Order-in-appeal No. 24(SM) ST/JPR/2019 dated 28.01.2019. The relevant factual matrix for the adjudication of the impugned appeal is that based upon an intelligence by the Officers of Anti Evasion branch of Central

The SVLDRL Form-4 [Discharge Certificate for full and final settlement of tax dues under section 127 of the Finance Act, 2019 read with Rule 9 of the Sabka Viswas [Legacy Dispute Resolution Sceme, 2019] has been received by e-mail dated 19th March, 2

The appellants herein are the private tour operators providing services to the pilgrims for Hajj and Umrah. They are registered with the Service Tax Department. Refund claim of the amount in the above table was filed by the appellants on 30 December

The appeal stands dismissed. For order, see order of date in Service Tax Appeal No. 50117 of 2020 (SM).

Vide letter dated March 25, 2021, learned Counsel on behalf of the appellant has forwarded Form SVLRDS-1 and SVLDRS-4 as has been issued to the appellant under the Section 127 of Finance Act, 2019 read with Rule 9 of Sabka Vishwas (Legacy Dispute Res

The AAR, Gujarat in the matter of M/S Manoj Bhagwan Mansukhani (M/S. Rishi Shipping) [GUJ/GAAR/R/12/2021dated January 27, 2021] ruled that services provided viz. stevedoring, transportation, storage, bagging, stuffing, and transportation of the goods

The Hon'ble Supreme Court of India in Re: Cognizance for extension of limitation [Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020, dated April 27, 2021] extended the limitation period for the filing of cases in Courts and Tribunals w.e.f.

The order of Commissioner (Appeals) bearing No. 668(CRM)ST/JDR/2019 dated 11.07.2019 has been assailed vide the impugned appeal. The facts, in brief, as are required for adjudication are as follows:

The issue involved in this appeal is whether interest on differential amount of service tax due to revision of price of storage charges is payable under Section 75 of the Finance Act, 1994.