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Ms. Summit Online Trade Solution Pvt. ... vs The Union Of India And Ors on 10 May, 2013

(iii) The impugned letter dated 25-05-2015 to the Petitioner-Company in WP(C) No.39 of 2015 and letters dated 18-05-2015 and 12-06-2015 to the Petitioner-Company in WP(C) No.40 of 2015 having been issued on an erroneous interpretation of Section 66D of the Finance Act, 1994, as amended by the Finance Act, 2015 requiring the Petitioners to pay tax under the Service Tax Rules, 1994, as amended, in the absence of specific provision in the Finance Act and that Sub-Rule (7C) of Rule 6 of the Service Tax Rules, 1994, only provides an optional composite scheme for payment of tax and, therefore, does not create a charge of 104 WP(C) Nos.39 and 40 of 2015 M/s. Future Gaming & Hotel Services (Private) Limited vs. Union of India and Others and M/s. Summit Online Trade Solutions Private Limited and Others vs. Union of India and Others service tax and is a Subordinate piece of Legislation, hereby stands quashed.
Sikkim High Court Cites 31 - Cited by 2 - Full Document
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