Case Law Details
Case Name : Shivananda Ray Vs Principal Commissioner CGST and Central Excise. (Orissa High Court)
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All High Courts Orissa High Court
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Shivananda Ray Vs Principal Commissioner CGST and Central Excise (Orissa High Court)
In the case of Shivananda Ray vs Principal Commissioner, CGST and Central Excise, the Orissa High Court addressed the validity of a service tax demand issued to a practicing advocate based in Bhubaneswar. The petitioner challenged a notice dated 15th April 2021, demanding service tax of ₹2,14,600 for the financial year 2015–16, followed by a recovery notice dated 28th January 2025, which included additional penalties and interest. The petitioner contended that, as an individual legal practitioner, he was e...
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