Evidence Act , in view
of Sections 59 and 65A, can be proved only in accordance with the procedure prescribed
under Section 65B.Section 65B deals ... four conditions under Section 65B(2).
Following are the specified conditions under Section 65B(2) of the Evidence Act:
(i) The electronic record containing
hence condition of sub-section
(4) are not satisfied
Section 36B is identical to Section 65B of Evidence
Act, 1872, which was considered by Apex ... view of the defects in the certificate under Section 65B
of the Evidence Act, the suit is liable to be dismissed.
The Authorised Representative
admissible as evidence in view of non-compliance
with the mandatory provisions of Section 36B of the
Central Excise Act, 1944. In this connection ... given the above
judgment in the context of Section 65B of the Evidence Act
which is pari materia with Section 36B of the Central
Excise
Section 65B (4) of the Finance Act, 1994, the said service is
exempt from payment of service tax in terms of Section ... have gone through the
definition of agricultural extension under Section 65B (4) of the
Finance Act, 1994 which is as under:-
"Agricultural Extension means
have gone through the definition of agricultural
extension under Section 65B (4) of the Finance Act, 1994 which is
as under:-
7
Appeal ... take note of the fact that the appellant has provided
ample evidence in respect of nature of the services provided by
them
Blue Dart Aviation Ltd vs Cst Ch on 10 July, 2018
CUSTOMS, EXCISE & SERVICE
M/S Poonam Roofing Products Pvt. Ltd vs Commissioner Of Central Excise, ... on 16 January
M/S Poonam Roofing Products Pvt. Ltd vs Commissioner Of Central Excise, ... on 16 January
Appearance vs Shri Arun Kumar, Dy.Commissioner/Ar ... on 1 February, 2018
CUSTOMS, EXCISE AND
Jaipur-I vs Aayojan School Of Architecture on 26 September, 2018
1 A.No. ST
