Bias Concerns & Pre-Disposed Mind: Kerala HC Invalidate Service Tax Order

Mohammed Bilal Vs Assistant Commissioner (Kerala High Court)

 The petitioner, a Clearing and Forwarding (C&F) Agent for M/s India Cements Ltd. (ICL), earned income from handling charges, hiring charges, service charges, and transportation charges. Service tax was paid by the petitioner on handling, hiring, and service charges, while service tax on transportation charges was paid by ICL under the reverse charge mechanism as per Notification No.30/2012 dated 20/06/2012. An audit conducted on 21 April 2010 by the Superintendent of Central Excise, Shri Ravi Varma

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