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M/S.Primacy Industries Limited vs The Commissioner Of Customs on 30 June, 2022 cites

Tvl Sri Kumaran Mills vs The Assistant Commissioner (Ct) on 2 December, 2019

In the case of Sri Kumaran Mills (supra), the order records that the notice in that case contains a statement by the Assessing Authority that the notices had been issued ‘to implement the VSI-3 proposals received from the Enforcement Wing (Group-V) Coimbatore.’ This is recorded in paragraph 4 of the order, as reported in 2019 (12) TMI 1055. It is based upon this honest submission by the Assessing Authority that the Court had been persuaded to take the view that there is not even a semblance of application of mind and on the contrary the authority has himself, proceeded only to implement the proposals of the Investigating Authority.
Madras High Court Cites 4 - Cited by 1 - A Sumanth - Full Document

Simplex Infrastructures Limited vs The Assistant Commissioner (Ct) on 20 September, 2019

In the case of Simplex (supra), the challenges to the show cause notice were manifold and the Court appears to have been persuaded in conclusion, that on the merits of the matter, the contracts constituted service contracts simplicitor and not 5 https://www.mhc.tn.gov.in/judis WP.Nos.16456 and 16460 of 2022 composite works coming within the ambit of service tax under the provisions of Finance Act, 1994.
Madras High Court Cites 4 - Cited by 1 - A Sumanth - Full Document
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