TaxTMI 
TaxTMI 
2026 (9) TMI 1999
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....O, MEMBER (TECHNICAL) For the Appellant : Shri J M Sharma, Advocate and Ms. Puja Aggarwal, Chartered Accountant For the Revenue : Shri Rakesh Kumar, Authorised Representative ORDER P V SUBBA RAO M/s. Sarda Energy and Minerals Ltd. [Appellant] filed this appeal to assail the Order dated 6.09.2021 [Impugned order] passed by the Commissioner (Appeals) dismissing the appellant's appeal ....
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.....3.2017. It was also proposed to demand interest and impose penalties on the appellant. 3. The above proposals were confirmed by the Assistant Commissioner and upheld by the Commissioner (Appeals) in the impugned order. 4. The case of the appellant is that it had paid fees required under various laws and such payments were exempted from payment of service tax by notification no. 25/2012 date....
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.... Environment Board(CSEB) in compliance of provision of Water (Prevention and Control of Pollution) Act 1974 and Air (prevention and Control) Act 1981 and notification issued thereunder. Failure to comply with the provision of said Act- invite punishment with imprisonment and monetary penalty. 3. Electricity Generation Duty for DG set Tax amount deposited in the Government Account under he....
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....o avail reward to exporter to offset infrastructural inefficiencies and associated cost under Merchandise Export From India (MEIS) Scheme. The scheme is notified and regulated under FTDR Act, 1992, Foreign Trade Policy and Handbook of Procedure and cannot be considered as consideration paid for taxable services. 6. The case of the department is that the exemption would only apply to cases where....