Supreme Court · 2017 INSC 738 · Decided 10 August 2017
M/S. Shoeline v. Commissioner of Service Tax and ORS.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 738 · [2017] 8 S.C.R. 582
- Case number
- CIVIL APPEAL No. 10214/2017
- Decided
- 10 August 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
8 S.C.R. 582 MIS. SHOELINE v. COMMISSIONER OF SERVICE TAX AND ORS. (Civil Appeal No. I 0214of2017) AUGUST 10,2017 [A.K. SIKRI AND ASHOK BHUSHAN, JJ.) Equity - Legality of service tax was to be determined for period July 9, 2004 to March 31, 2006 - The validity of demand C was confirmed by the that there were numerous other litigations pending against service tax - Jn those other litigations, it was held that service tax was not payable in absence of appropriate provision at the relevant D time and it became payable only w.ef April 18, 2006, when section 66A was inserted - Pursuant
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