Circulars can’t impose an additional condition not provided in exemption notification for GTA Services

HIGH COURT OF GUJARAT Commissioner of Service Tax, Ahmedabad Versus Cadila Pharmaceuticals Ltd. TAX APPEAL NO. 2172 OF 2010 NOVEMBER 24, 2011 ORDER Sonia Gokani, J.  Being aggrieved by the order of CST v. Cadila Pharmaceuticals Ltd. [2010] 26 STT 448 (CESTAT – Ahd.) the present appellant has preferred an appeal u/s. 35G of Central Excise Act, 1944 (“hereinafter referred to as Act”) proposing the following questions of law :  1.  Whether the Tribunal committed error in interpreting the provisions of Section 37 about binding effect of Circular issued by C.B...