Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed to specify sub-section of Section 65(19). Demand for service tax on reimbursements for free service and warranty under 'Authorized Service Station Service' set aside based on Supreme Court ruling that reimbursable expenditure was not taxable prior to amendment of Section 67 in 2015. Extended period of limitation and penalty not imposable as no suppression of facts with intention to evade tax established. Impugned order set aside, appeal allowed.
TaxTMI 
TaxTMI 
