Point of Taxation Rules, 2011 Not Applicable when Service Rendered & Invoice Issued Before Introduction

Adani Enterprises Ltd. Vs C.S.T. Service Tax (CESTAT Ahmedabad)

In the case of Adani Enterprises Ltd. vs C.S.T. Service Tax (CESTAT Ahmedabad), the key points from the CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) order are as follows:

Background:

• The appellant was alleged to have made a short payment of service tax under the category of “Management Consultancy Service” during the period

  Please become a Premium member. If you are already a Premium member, login here to access the full content.