https://www.taxtmi.com/caselaws?id=194167 The High Court dismissed the revenue's appeal, emphasizing that the public sector entity's status should not automatically exempt it from scrutiny. The Court found that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) correctly determined that there was no intention to suppress facts in this case, leading to the conclusion that there was no substantial question of law warranting further consideration. The Court highlighted the need to evaluate each case individually based on the declarations made, rather than generalizing the treatment of public sector entities in such matters. en-us Fri, 16 Sep 2016 00:00:00 +0530 Thu, 31 Aug 2017 07:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194167 The High Court dismissed the revenue's appeal, emphasizing that the public sector entity's status should not automatically exempt it from scrutiny. The Court found that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) correctly determined that there was no intention to suppress facts in this case, leading to the conclusion that there was no substantial question of law warranting further consideration. The Court highlighted the need to evaluate each case individually based on the declarations made, rather than generalizing the treatment of public sector entities in such matters. Case-Laws Service Tax Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194167