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        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.

        <h1>Petition Dismissed by Madras HC Due to Absence of Petitioner; Miscellaneous Petition Also Closed, No Costs Involved.</h1> The HC of Madras dismissed the writ petition due to non-appearance by the petitioner. The matter had been previously adjudicated by the SC in CST, Delhi ... Levy of service tax - service received by the respondent/Assessee received in India, provided by nonresident/ person located outside India - reverse charge mechanism - HELD THAT:- The issue is no longer res integra. The same is decided by the Supreme Court in the case of C.S.T. DELHI VERSUS M/S. SOJITZ CORPORATION [2022 (11) TMI 48 - SUPREME COURT] where the levy of service tax was set aside. The writ petition is disposed of. The High Court of Madras disposed of the writ petition as none appeared for the petitioner. The issue was already decided by the Supreme Court in the case of CST, Delhi vs. Sojitz Corporation. No costs were awarded, and the connected miscellaneous petition was closed.

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