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1 - 9 of 9 (0.33 seconds)Section 65 in Finance Act, 1999 [Entire Act]
Section 83 in Finance Act, 1999 [Entire Act]
Vodafone Cellular Limited, Pune vs Dy. Cit (Tds-1), , Pune on 4 January, 2017
The Order upheld the decisions in Vodafone Essar Cellular
Limited vs. CCE, Pune, 2013 (31) S.T.R. 738 (Tri.
Vodafone Essar Cellular Ltd vs Pune Iii on 18 December, 2013
- Mumbai)
and in Vodafone Cellular Ltd. v. CCE, Pune-III, 2014 (34) STR
890 (Tri.-Mumbai) while also upholding the applicability of
Circular No. 111/5/2009-S.T. dt. 24.02.2009 to the present
circumstances. The order also upheld the reliance placed on
the decision of the Tribunal in Paul Merchants Ltd. 2013 (29)
7
ST/41798/2014 & ST/401312016
S.T.R. 257 (Tri. - Del.) as binding precedent for the issue
under consideration. Therefore, appellant submits that
International Inbound Roaming will not be liable to service tax.
The appellant further prays that where the demand is itself not
sustainable, the levy of interest and imposition of penalty is
not tenable.
Verizon Communication India Pvt. Ltd. vs Assistant Commissioner, Service Tax, ... on 12 September, 2017
3.4 The reliance placed by the ld. counsel on the decision in
the case of Verizon Communication India Pvt. Ltd. Vs. Assistant
Commissioner of Service Tax, Delhi - IIII reported in 2018 (8)
GSTL 32 (Del.) was countered by ld. AR stating that the facts
of the said case are entirely different and is not applicable to
the present case.
The Indian Telegraph Act, 1885
Finance Act, 1999
Section 77 in Finance Act, 1999 [Entire Act]
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