Maa Communications Bozell Ltd. Vs. Commissioner of Service Tax, Bangalore

CST Vs. Maa Communications Bozell Ltd. (Karnataka High Court), CEA No. 7 of 2007, Dated- June 3, 2010 Brief of the Case- The approach of the Tribunal in this particular case has been very cursory. In fact, in a matter the like this, if the facts are involved pertaining to suppression of material and second show cause notice has been issued, the entire factual matrix had to be considered in order to give a finding with regard to validity of the second show cause notice issued by the Assistant Commissioner. In the absence of there being any application of mind on this issue, the Tribunal could n...