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Circulars can’t impose an additional condition not provided in exemption notification for GTA Services
Case Law Details
- Case Name
- Commissioner of Service Tax, Ahmedabad Vs Cadila Pharmaceuticals Ltd. (Gujarat High court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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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...
