Search Results Page

Search Results

1 - 7 of 7 (0.52 seconds)
Documents citing R.Ramadas vs The Joint Commissioner Of Central ... on 29 October, 2020

Ambuj Hotels & Real Estates Pvt Ltd vs Directorate General Of Gst ... on 3 April, 2023

29. The limited question that arises for consideration is whether the activity identified in the show cause notice qualifies to be a taxable service for which the license fee is said to be the consideration. The demand of tax in the show cause notice is on support services. However, the consideration paid as license fee is not linked with such 18 ST/51712/2022 support. When the activity identified to be taxed in the show cause notice is found to be non-taxable, the demand proposed in the show cause notice cannot sustain as was held by the Madras High Court in R. Ramadas vs. Joint Commissioner of Central Excise, Puducherry5. In Commissioner of Central Excise, Nagpur vs. M/s. Ballarpur Industries Ltd.6, the Supreme Court held that what is not invoked in the show cause notice cannot be examined in proceedings arising from the said notice. As noticed above, the demand on "grant of license" was not invoked in the show cause notice.
Custom, Excise & Service Tax Tribunal Cites 13 - Cited by 0 - D Gupta - Full Document

Express Food Services vs Bhopal on 8 April, 2025

29. The limited question that arises for consideration is whether the activity identified in the show cause notice qualifies to be a taxable service for which the license fee is said to be the consideration. The demand of tax in the show cause notice is on support services. However, the consideration paid as license fee is not linked with such support. When the activity identified to be taxed in the show cause notice is found to be non-taxable, the demand proposed in the show cause notice cannot sustain as was held by the Madras High Court in R. Ramadas vs. Joint Commissioner of Central Excise, Puducherry - 2021 (44) G.S.T.L. 258 (Mad.). In Commissioner of Central Excise, Nagpur vs. M/s. Ballarpur Industries Ltd. - 2007 (215) E.L.T. 489 (SC) , the Supreme Court held that what is not invoked in the show cause notice cannot be examined in proceedings arising from the said notice. As noticed above, the demand on "grant of license" was not invoked in the show cause notice.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document

Challenge vs -Commissioner Of Gst&Cce (Chennai ... on 9 May, 2025

ST/40861/2021 6.5 The advocate submitted that the demand was made out in the SCN on the ground that trade discount has not been passed on and the SCN did not propose to demand tax on such un-billed revenue included in the total income and hence, the finding of the Commissioner to the effect that tax is liable to be paid on such unbilled revenue is beyond the scope of the SCN and hence it is not tenable at all. Reliance is placed on the decision of R. Ramadas vs. The Joint Commissioner of Central Excise, [2020 (11) TMI 84- MADRAS HIGH COURT].
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document

Niraj Kumar Singh vs Directorate General Of Gst ... on 11 February, 2026

"29. The limited question that arises for consideration is whether the activity identified in the show cause notice qualifies to be a taxable service for which the license fee is said to be the consideration. The demand of tax in the show cause notice is on support services. However, the consideration paid as license fee is not linked with such support. When the activity identified to be taxed in the show cause notice is found to be non-tayable, the demand proposed in the show cause notice cannot sustain as was held by the Madras High Court in R. Ramadas VS. Joint Commissioner of Central Excise, Puducherry" In Commissioner of Central Excise, Nagpur vs. M/s. Ballarpur Industries Ltd., the Supreme Court held that what is not invoked in the show cause notice cannot be examined in proceedings arising from the said notice. As noticed above, the demand on "grant of license" was not invoked in the show cause notice.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document

A S Sales Corporation vs Principal Commissioner, Cgst & Central ... on 23 March, 2026

29. The limited question that arises for consideration is whether the activity identified in the show cause notice qualifies to be a taxable service for which the license fee is said to be the consideration. The demand of tax in the show cause notice is on support services. However, the consideration paid as license fee is not linked with such support. When the activity identified to be taxed in the show cause notice is found to be non-taxable, the demand proposed in the show cause notice cannot sustain as was held by the Madras High Court in R. Ramadas vs. Joint Commissioner of Central Excise, Puducherry - 2021 (44) G.S.T.L. 258 (Mad.)."
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document
1