Search Results for "Section 37C"

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Search Results for "Section 37C"

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High Court

Bombay High Court Allows Appeal in Service Tax Delay Condonation Case — Service Not Validly Effected Under Section 37C of Central Excise Act, 1944. Failure to Follow Sequential Procedure Under Section 37C(1)(b) Before Resorting to Affixture Renders Service Invalid, Entitling Assessee to Condonation of Delay.

7 Mar 2018

The appellant, M/s. Soham Realtors Pole Star, filed an appeal under Section 35G of the Central Excise Act, 1944 against the order dated 23.01.2017 pas...

High Court

High Court Quashes Service Tax Show Cause Notice for Non-Compliance with Mandatory Pre-Show Cause Consultation. Show cause notice demanding service tax set aside as tax authorities failed to conduct mandatory pre-show cause consultation required under CBEC circulars issued under Section 37B of Central Excise Act, 1944, for demands above Rs.50 lakhs.

12 Mar 2026

The dispute arose from a writ petition filed by a company running non-air-conditioned rooftop restaurants challenging a show cause notice dated 30 Dec...

Supreme Court

Supreme Court Allows Builder's Appeals in Consumer Cases, Sets Aside Refund Order. Clause 11.4 of Builder-Buyer Agreement Limits Developer's Liability to Refund Only if Agreement is Terminated; Allottees Not Entitled to Refund Without Termination.

1 Jan 2020

The appeals arise from a common judgment of the National Consumer Disputes Redressal Commission (NCDRC) in ten consumer cases filed by allottees again...

High Court

Bombay High Court Dismisses Appeals Against Arbitral Awards in Service Tax Reimbursement Dispute. Court Holds That Construction of Contractual Clause by Arbitrator Falls Within Arbitral Domain and Is Not Open to Challenge Under Section 34 of the Arbitration and Conciliation Act, 1996.

14 Jun 2019

The case involves five appeals filed by Central Warehousing Corporation (the appellant) against a common judgment dated 18.02.2019 dismissing its arbi...

High Court

Bombay High Court Allows Appeal Against CESTAT Order Dismissing ROM Application as Time-Barred. Time Limit Under Section 129B(2) of Customs Act, 1962 Applies Only to Suo Moto Rectification, Not to Applications Filed by Parties.

10 Jul 2017

The appellant, M/s. Allied Fibers Ltd., imported capital goods between October 1994 and September 1995. A show cause notice was issued on 24.03.1998 d...

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