CCE vs Mahaveer Generics
Clearing and forwarding agent service: Interpretation of word includes in definition clause-Legislative intention to give extended and enlarged meaning to the word includes-The interpretation of a word or expression should depend on the text and the context. The resort to the word ‘includes’, appearing in s.65(16) of the [LexDoc Id : 379468]
Jagannath Plastipack Ltd. vs CCE, Customs and Service Tax
Direction to pre-deposit: Rejection of waiver application without assigning reasons-Impugned order set aside, Matter remandedfor reconsideration ofwaiver application-The tribunal had set aside the order of dismissal of appeals and directed the appellant to make pre-deposit. The appeals were remanded to the Commissi [LexDoc Id : 415668]
Introspective Detective (P) Ltd. and Anr. vs B.S.N.L. and Ors.
Notice demanding service tax: Pre-condition of respondent to deposit amount first-Respondent not disputing its liability to pay-The petitioner was served with notice and asked to pay service tax for the relevant period. The petitioner requested the respondent to pay the amount [LexDoc Id : 377155]
