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.
Classification of services - shifting of Mineral Ore - The service is not mining service but goods transportation service on which service tax is payable under reverse charge basis by the service recipient - appellant is not liable to pay service tax - AT
Note: It is a system-generated summary and is for quick reference only.