Sri Samujjalt Phukan vs Union of India
Whether services of transportation of goods by road by an individual using his own vehicles fall within the negative list under Section 66D of the Finance Act, 1994 and are thus exempt from service tax? --- Held Yes. Whether invocation of extended period of limitation under proviso to Section 73(1) of the Finance Act, 1994 is valid without establishing willful suppression with intent to evade tax? --- Held No.
š Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.