Whether penalty can be imposed if the issue involves interpretation of law ?
Issue Favourable to Tax Payer ?:- yes
Held - As regards the invocation of extended period, we find that for the period 21.06.2006 to 30.11.2009, the show cause notice was issued on .....
Issue Favourable to Tax Payer ?:- yes
Held - The issue on merit is whether there is levy of service tax on reverse charge mechanism on the service received from the overseas. This .....
Issue Favourable to Tax Payer ?:- yes
Held - I would like to gainfully refer to the decision of the Tribunal, in the case of KUNNATH TEXTILES Versus COMMISSIONER OF CUS. & C. .....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case it needs to be noted that paragraph 8 of the notice, reproduced, above merely mentions that the extended period of five .....
Issue Favourable to Tax Payer ?:- yes
Held - I find that the carrying of baggage by the appellant Airlines is incidental to the service being ‘transport of passengers by Air' and the .....
Issue Favourable to Tax Payer ?:- yes
Held - The period involved in this appeal is prior to 10-9-2004. The Show Cause Notice was issued on 20-4-2006. The Appellant is paying service tax.....
