S No |
Citation |
Name of the Party |
Subject Heading
|
1
|
2013
(4) ECS (232) (Tri-Che)
|
M/s. Venus Rubbers
|
There is no provision either in Chapter V of
the Finance Act, 1944 nor provisoin
of the C.Ex. Act, 1944 which accommodates a power
in the Commissioner (Appeals) to review an order of pre-deposit passed, even
if there be some error in such order.
|
2
|
2013
(4) ECS (225) (Tri-Del)
|
M/s Shyam
Kumar & Co. Pvt Ltd.
|
The sunset clause in the proviso to Sub
Section (2A) of Section 35C does not apply to grant of waiver of pre-deposit.
|
3
|
2013
(4) ECS (191) (Tri-Del)
|
M/s Ahluwalia
Contracts Pvt. Limited
|
Pre-deposit of the entire
adjudicated liability including tax/duty, interest and penalty (if any) is
normally the sine qua non for triggering the authority of the appellate
Commissioner to hear an appeal, whether under provisions of 1994 Act.
|
4
|
2013
(4) ECS (2) (Allahabad-HC)
|
M/s Galaxy Mercantiles
Ltd.
|
Whether credit is available on
Inputs and Capital goods used for constructing of Mall by contractor, which
Mall, shops therein, are rented out by appellant and appellant paying ST under 'Renting of Immovable
Property'
|
5
|
2014 (1) ECS (191) (Tri-Del)
|
M/s
Schneider Electric India Pvt. Ltd.
|
Assessee harboured a bonafide belief of
non-liability to service tax on interpretation of Section 65 (55a).
|
6
|
2014 (2) ECS (79)
(HC- Mum)
|
The Board of Trustees of Jawaharlal Nehru Port
Trust.
|
Service
Tax (Waiver of Pre-deposit): There is no general rule laid down for waiver of
pre-deposit by calling upon the PSU to execute a general bond.
|