Supreme Court Dismisses Service Tax Appeal: Low Tax Effect

Commissioner of Customs And Central Excise Vs P And C Constructions Pvt. Ltd (Supreme Court of India) Introduction: The Supreme Court of India recently rendered a significant decision in the case of Commissioner of Customs And Central Excise vs P And C Constructions Pvt. Ltd. The dismissal of the Service Tax Appeal was grounded in the principle of low tax effect, aligning with the guidelines outlined in Circular No. 17 of 2019, Dated: 08/08/2019 issued by the Department of Revenue, Ministry of Finance. Detailed Analysis: In the detailed examination of the case, Ms. Nisha Bagchi, the learned s...