Held - Extended period of limitation cannot be invoked as the Appellant did not suppress any fact with intent to evade duty and issue involves.....

Held - At the infancy stage of implementation of law there appears to have been confusion as to taxability. In these circumstances, the invocation .....

Held - It is seen that the Tribunal in an identical issue in the case of Wings Group of Companies vs. Commr. of S.T., Bangalore, reported in 2008 (.....

Held - The appellants had a bona fide belief that Attars were not chargeable to duty and the belief was based on the fact that the other manufactur.....

Held - When the Business Auxiliary Services had just been brought within the service tax net w. e. f. 1.7.2003 and, therefore, possibility that per.....