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.
Service tax demand - appellant had collected the service tax from their customers but has not remitted the same to the department – The question of showing any leniency would not arise at all - however benefit of cenvat credit to be extended - AT
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TaxTMI 
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TaxTMI 
