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Ntpc Ltd vs Surat-I on 11 September, 2024

Service Tax Appeal No. 75020/2017 We find that the Ld. Commissioner has merely confirmed the demand, in para 26 appearing in Page 25 of the impugned adjudication order, on the ground that the issue was pending for consideration before the Supreme Court in the case Bhayana Builders (P) Ltd (Supra) and Intercontinental Consultants and Technocrats Private Limited (Supra), on the date of passing the impugned order. Since the issue is no longer res-integra, as the legal position has already been decided by the Hon'ble Supreme Court in both the above judgments, this Tribunal is bound by the said legal position.
Custom, Excise & Service Tax Tribunal Cites 10 - Cited by 0 - Full Document

Ntpc Ltd vs Bharuch on 21 October, 2024

Service Tax Appeal No. 75020/2017 We find that the Ld. Commissioner has merely confirmed the demand, in para 26 appearing in Page 25 of the impugned adjudication order, on the ground that the issue was pending for consideration before the Supreme Court in the case Bhayana Builders (P) Ltd (Supra) and 7 ST/10449/2018-DB Intercontinental Consultants and Technocrats Private Limited (Supra), on the date of passing the impugned order. Since the issue is no longer res-integra, as the legal position has already been decided by the Hon'ble Supreme Court in both the above judgments, this Tribunal is bound by the said legal position.
Custom, Excise & Service Tax Tribunal Cites 15 - Cited by 0 - Full Document

Oil And Gas Corporation Ltd vs Surat-I on 20 November, 2024

4. We have carefully considered the submissions made by both the sides and perused the records. We find that issue of valuation of free housing facility provided by the appellant to the CISF personnel is no longer res integra as this Tribunal vide it's Final Order No.11035/2024 dated 15.05.2024 in the appellant's own case NTPC Ltd vs. CCE & ST- Surat-I decided the issue in favour of the appellant, the relevant portion of which is extracted below:-
Custom, Excise & Service Tax Tribunal Cites 8 - Cited by 0 - Full Document
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