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Case Law Details

Case Name : Traffic Manager Vs Commissioner of Service Tax (CESTAT Mumbai)
Related Assessment Year :
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Traffic Manager Vs Commissioner of Service Tax-I (CESTAT Mumbai)

The issue under consideration is whether the service tax is applicable to the collection of Octroi for entry of goods in the discharge of sovereign privilege?

CESTAT states that collection of octroi by the appellant, on examination of the legal framework, finding it useful to restate the foundations. That levy and collection of tax is a sovereign privilege and must have authority of law enacted by the Union P

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One Comment

  1. narasaiah sunkara says:

    art14,15[1],16[2] art 21 –service matters –to be dealt –proofs are number of–be ready to fight in tshc or in sc delhi.already filed with 14039/2019 with insufft affidavits
    suunkaran

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