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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :
        Service Tax

        2011 (2) TMI 55 - SCH - Service Tax

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        Section 65(105)(zzc) amendment required fresh Tribunal review after earlier tax reasoning was displaced. The Supreme Court of India held that the Tribunal's order, which had proceeded on the earlier view in Great Lakes Institute of Management Ltd., could not ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Section 65(105)(zzc) amendment required fresh Tribunal review after earlier tax reasoning was displaced.

                          The Supreme Court of India held that the Tribunal's order, which had proceeded on the earlier view in Great Lakes Institute of Management Ltd., could not stand after insertion of the Explanation in section 65(105)(zzc) of the Finance Act, 1999 with effect from 1 July 2003. The impugned judgment was set aside and the matter remanded to the Tribunal for fresh consideration in light of the amendment. No final adjudication was made on the merits of the tax liability.


                          Issues: Whether the Tribunal's order, which had proceeded on the basis of the earlier view in Great Lakes Institute of Management Ltd., could be sustained in view of the insertion of the Explanation in section 65(105)(zzc) of the Finance Act, 1999 with effect from 1 July 2003.

                          Outcome: The impugned judgment was set aside and the matter was remanded to the Tribunal for fresh consideration in the light of the said amendment. No final adjudication on the merits of the tax liability was made.

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