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1 - 10 of 10 (0.21 seconds)Section 65 in Finance Act, 1999 [Entire Act]
Finance Act, 1999
Section 66 in Finance Act, 1999 [Entire Act]
Section 73 in Finance Act, 1999 [Entire Act]
Section 78 in Finance Act, 1999 [Entire Act]
Finance Act, 2015
Section 4 in Finance Act, 1999 [Entire Act]
Karanja Terminal And Logistics Pvt Ltd vs The Assistant Commissioner Of Cgst And ... on 13 January, 2023
9. The decision rendered by the Tribunal in the case AGX Logistics Pvt. Ltd.
Vs. Commissioner of GST and Central Excise [Final Order Nos. 41104-
41106/2023 dated 12.12.2023] was relied by the Ld. Counsel for the
appellant, the issue considered by the Tribunal in the case is identical on facts.
The relevant paragraphs read as under: -
Flemingo Travel Retail Limited vs Commissioner Of Cgst And Central Excise ... on 7 July, 2023
Ltd. Vs CST Mumbai - 2016 (43) STR 215 (Tri .- Bom), the very same issue came
up for consideration and the Tribunal held that the notional amount earned by the
assessee from purchase and sale of cargo space cannot be subject to levy of
service tax.
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