2025 (3) TMI 1601

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.... For the Appellant : Ms. Rinki Arora, Advocate For the Respondent : Shri. Rajesh R Kurup, Superintendent (AR) ORDER SOMESH ARORA: In the instant case, Advocate for the appellant pleads that the party had duly discharged the duty along with interest on audit pointing out violation of valuation Rules in relation to related party transaction. More particularly they have discharged duty ....

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....015. She seeks to rely upon the following decisions to support the proposition that it is the law as available in the statute on the date of show cause notice, which can only be invoked. The reliance has been placed upon the following decisions in this regard: * Commissioner of Service Tax, Mumbai Vs. M/s. J.M. Financial Consultant Pvt. Ltd.-2016 (11) TMI 647-CESTAT-Mumbai, * Mah....