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Extended Limitation & Penalty Not Invocable in Interpretational Service Tax Disputes: SC
Case Law Details
- Case Name
- International Merchandising Company Vs Commissioner (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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International Merchandising Company Vs Commissioner (Supreme Court of India)
The appeals arose from the Customs, Excise and Service Tax Appellate Tribunal’s judgment dated 29.05.2020, which had upheld, in part, a common adjudication order dated 01.08.2013 issued on five show cause notices dated 20.10.2009, 20.04.2010, 20.04.2011, 23.03.2012 and 23.04.2013. The appellant, engaged in sports, entertainment and media services, organised events including the Chennai Open Tennis Tournament and Lakme Fashion Week, and entered into agreements relating to celebrity appearances, broadcasting right...
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