https://www.taxtmi.com/caselaws?id=351004 The Appellate Tribunal CESTAT ALLAHABAD held that the demands made under Section 111 and Section 73 of the Finance Act, 2013 were not maintainable due to the immunity granted to the appellant under Section 108(1) of the same Act. The Tribunal set aside the Order-in-Original, allowed the appeal, and directed the issuance of the certificate in the form VCES-III to the appellant. The decision emphasizes compliance with statutory provisions on tax declarations and payments, highlighting the significance of immunity provisions and ensuring a just outcome for the appellant. en-us Mon, 09 Oct 2017 00:00:00 +0530 Fri, 08 Dec 2017 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351004 The Appellate Tribunal CESTAT ALLAHABAD held that the demands made under Section 111 and Section 73 of the Finance Act, 2013 were not maintainable due to the immunity granted to the appellant under Section 108(1) of the same Act. The Tribunal set aside the Order-in-Original, allowed the appeal, and directed the issuance of the certificate in the form VCES-III to the appellant. The decision emphasizes compliance with statutory provisions on tax declarations and payments, highlighting the significance of immunity provisions and ensuring a just outcome for the appellant. Case-Laws Service Tax Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351004