Case Law Details
Case Name : East West Seeds India Pvt. Ltd. Vs Commissioner of C.E. & ST (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 86998 of 2019
Date of Judgement/Order : 03/03/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
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East West Seeds India Pvt. Ltd. Vs Commissioner of C.E. & ST (CESTAT Mumbai)
CESTAT Mumbai held that as per rule 7B(1) of the Service Tax Rules, 1994, the claimant is required to submit a revised return. Accordingly, as the claimant failed to furnish the same refund is not admissible.
Facts- Appellant had entered into contract for trademark fees with its associated enterprise EWSILT for use of trademark wef. 01.01.2017. As on 30.06.2017, the appellant had made provisio
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Judgement is worth to read.