Just a moment...

Top
Help
Upgrade to AI Tools

We've upgraded AI Tools on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Tools

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2024 (6) TMI 580

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr Sriram Sridharan. For the Respondent in WP/844/2020 : Mr Karan Adik a/w Ms Maya Majumdar. For the Respondent No 1 in CEXA/1/2020 : Mr Jitendra B Mishra a/w Mr Saket R Ketkar. ORAL JUDGMENT   (PER K. R. SHRIRAM J.) 1. Since the pleadings are completed, we decided to dispose the petition at the admission stage itself. Therefore, Rule. Rule made returnable forthwith and heard. 2. P....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appeal held that the discount received by bank from automobile dealers cannot be treated as a consideration for service. It was submitted that petitioner's case will be squarely covered by IndusInd Bank Ltd. (Supra) where the Tribunal held that no service provider receiver relationship between the bank and vehicle dealer and therefore, the bank cannot be said to have provided any service to the v....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so decision need not be loaded with unnecessary information and legal knowledge of the author of the judgment. According to the Tribunal the issue was considered by the various benches of tribunal in various decisions rendered much prior to the decision of IndusInd Bank Ltd. (Supra) and not a single bench has taken a contrary view. At the same time, the decision in case of IndusInd Bank Ltd. (Supr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x Court in Uttar Pradesh State Road Transport Corporation Vs. Jagdish Gupta (2009) 12 SCC 609 has stated reasons introduce clarity in an order. The order howsoever brief should indicate an application of mind, all the more when the same could be further challenged. 6. In the circumstances, in our view, the impugned order passed by the Tribunal on 5th December 2019 has to be quashed and set aside.....