Case Law Details
Case Name : Gurjant Singh Beant Singh Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh)
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All CESTAT CESTAT Chandigarh
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Gurjant Singh Beant Singh Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh)
Service Tax Threshold Limit Calculation Excludes Exempt Consideration; No Assessment for Services in Absence of Renting in Hire Contracts
Introduction: The case of Gurjant Singh Beant Singh vs. Commissioner of Central Excise and Service Tax (CESTAT Chandigarh) revolves around critical aspects of service tax, including the calculation of the threshold limit and the classification of services. The appellants, who provided buses to the Punjab Road Transport Corporation (PRTC), faced challenges related ...
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