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Demand based on audit without any further investigation is liable to be set aside
Case Law Details
- Case Name
- Innovative and Technological Learning Services Pvt Ltd. Vs Commissioner of CGST (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Innovative and Technological Learning Services Pvt Ltd. Vs Commissioner of CGST (CESTAT Mumbai)
Demand based on audit without any further investigation is liable to be set aside on this count alone
The appellant is a service provider. It provides services to a educational trust. It paid service tax. It suffered huge losses. As result of which, the appellant company got merged with the trust (service recipient). The CERA conducted audit. Show cause notice was based on audit. Order came to be passed on the same basis. Hence, appeal before CESTAT.
The Hon’ble CESTAT, Mumbai set...





