PRACTICE STRATEGIC COMMUNICATIONS Vs. COMMISSIONER OF SERVICE TAX
LAWS(KAR)-2016-7-256
HIGH COURT OF KARNATAKA
Decided on July 04,2016

Practice Strategic Communications Appellant
VERSUS
COMMISSIONER OF SERVICE TAX Respondents


Referred Judgements :-

CUMMINS INDIA LTD. V. COMMISSIONER OF CENTRAL EXCISE,PUNE-III [REFERRED TO]
CENTRAL EXCISE,LUDHIANA V. KHALSA COTSPIN (P) LTD [REFERRED TO]
HARSH INTERNATIONAL (KHAINI) PVT. LTD.,V. COMMISSIONER OF CENTRAL EXCISE [REFERRED TO]
CENTRAL EXCISE,BANGALORE-II VS. SOLECTRON CENTUM ELECTRONICS LTD. [REFERRED TO]
INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. VS. UNION OF INDIA [REFERRED TO]
SWAPAN ELECTRICALS VS. THE UNION OF INDIA AND ORS. [REFERRED TO]



Cited Judgements :-

MUNINAGA REDDY VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(KAR)-2018-7-153] [REFERRED TO]
RAGHAVENDRA MADHAVA DESHPANDE VS. UNION OF INDIA [LAWS(KAR)-2018-7-148] [REFERRED TO]
KARUTURI GLOBAL LTD VS. DEPUTY COMMISSIONER OF INCOME-TAX [LAWS(KAR)-2019-7-101] [REFERRED TO]
MANDHAR CEMENT FACTORY VS. KALI RAM DHEEMAR [LAWS(CHH)-2019-7-38] [REFERRED TO]


JUDGEMENT

Jayant M. Patel, J. - (1.)Leave to challenge the order dated 31-12-12 passed by the Commissioner of Service Tax.
(2.)Mr. Neeralgi, learned Counsel takes notice for the respondent. With the consent of the learned Counsel appearing for both the sides, appeal is finally heard.
(3.)The present appeal is directed against the order dated 31-12-12 - Annexure 'F' passed by the Commissioner of Service Tax, as well as the order dated 22-7-15 passed by the CESTAT, whereby the Tribunal for the reasons recorded in the order has not interfered with the order of the first appellate authority, since the outer limit of limitation was over.


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