https://www.taxtmi.com/caselaws?id=433440 The court quashed and set aside the order of the Commissioner, CGST & Central Excise, which confirmed the demand of Service Tax on the differential value for specific periods. The Commissioner's failure to consider binding case law led to the challenge by the Petitioner, alleging judicial indiscipline. The court emphasized the importance of adherence to legal precedents and principles, leading to the restoration of proceedings for reconsideration in line with the correct legal position. This decision highlights the significance of correcting legal errors and ensuring fair outcomes in legal proceedings, upholding principles of justice and fairness. en-us Mon, 23 Jan 2023 00:00:00 +0530 Tue, 31 Jan 2023 07:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433440 The court quashed and set aside the order of the Commissioner, CGST & Central Excise, which confirmed the demand of Service Tax on the differential value for specific periods. The Commissioner's failure to consider binding case law led to the challenge by the Petitioner, alleging judicial indiscipline. The court emphasized the importance of adherence to legal precedents and principles, leading to the restoration of proceedings for reconsideration in line with the correct legal position. This decision highlights the significance of correcting legal errors and ensuring fair outcomes in legal proceedings, upholding principles of justice and fairness. Case-Laws Service Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433440