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    <title>2019 (2) TMI 1404 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Order-in-Original confirming a demand of Rs. 12,06,61,504 under the Finance Act, 1994. It ruled in favor of the appellant, directing the dropping of demands pre-01/06/2007 and deeming demands related to trading activities, airports, and residential complexes as unsustainable. The Tribunal instructed the exclusion of material value from taxation under the composition scheme and Notification No. 12/2003-ST. The case was remanded to the Original Authority for a fresh decision considering appellant&#039;s submissions, departmental circulars, and judicial precedents.</description>
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    <pubDate>Fri, 24 Aug 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=375777</link>
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