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Esmario Export Enterprises Pvt Ltd vs Secunderabad - G S T on 29 February, 2024

c. OIA No. TVM-EXCUS-000-APP-172-2016-17 dated 22.11.2016 in case of erstwhile Proprietorship firm (M/s. Esmario Export Enterprises). d. J.B. Boda - 1997 (223) ITR 271 (SC) e. Commr. Of C. Ex., Jaipur-1 Vs. National Engineering Industries Ltd. 2019 (30) G.S.T.L. 211 (Raj.) f. Bharat Re-Insurance Brokers Pvt. Ltd. Vs. Commissioner of Central Excise Customs and Service Tax, Hyderabad-II 2020 (6) TMI 259 - CESTAT HYDERABAD (Para- 11) g. Suprasesh General Insurance Services & Brokers P. Ltd. v. Commissioner2016 (41) S.T.R. 34 (Mad.)
Custom, Excise & Service Tax Tribunal Cites 19 - Cited by 0 - Full Document

Arafaath Travels (P) Ltd. vs Commr. Of Service Tax on 9 November, 2007

The stay order passed by this Bench in the case of Suprasesh General Insurance Services & Brokers (supra) appears to be beneficial to the appellants in the present case for the period prior to 1-5-2006, the date on which the charging section under the Finance Act, 1994 was amended. Learned Counsel has not insisted that the benefit of the above stay order is available to her clients for the period from 1-5-2006 also. The period of dispute in this case ends on the 30th June 2006. It would mean that the appellants are yet to make out a prima facie case against the demand of service tax for the months of May and June 2006. We have not come across any plea of financial hardships in the present application either. In the result, there will be a direction to the appellants to pre-deposit an amount of Rs. 5,00,000/- (Rupees Five lakhs only) within four weeks and report compliance on 17th December 2007.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 4 - Cited by 1 - Full Document
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