Case Law Details
Case Name : Coach India Vs Superintendent of Central Tax And Central Excise (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Coach India Vs Superintendent of Central Tax And Central Excise (Kerala High Court)
Introduction: The Kerala High Court recently delivered a judgment in the case of Coach India vs Superintendent of Central Tax and Central Excise. The petitioner, a coaching center, faced allegations of non-payment of service tax for relevant years under the ‘commercial training and coaching service’ category.
Detailed Analysis: The petitioner, in an attempt to resolve the matter, opted for the “SUBKA VISHWAS” [Legacy Dispute Resolution] Scheme Rules, 2019. The scheme required the filing ...
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