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Case Law Details

Case Name : Modfurn Systems India Pvt. Ltd. Vs Commissioner of GST & CE (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 41652 of 2019
Date of Judgement/Order : 05/12/2019
Related Assessment Year :
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Modfurn Systems India Pvt. Ltd. Vs Commissioner of GST & CE (CESTAT Chennai)

CESTAT Green Signals Use of CA Certificate, Validating The Non-Transfer of tax liability to another, as Evidence

It has been ruled that the Certificate of Chartered Accountant that categorically declares that the tax liability has not been turned over to another can be used as an evidence to prove the same, by the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai.

The ruling is the consequence of the case associated with M/s. Modern Systems India Pvt. Ltd – a trading firm deals in furniture items and engaged in the installation of modular kitchens on customer’s premises.

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