M/S Kerala State Electricity Board vs. Commr.of Central Excise, Thiruvanthapuram
The appeal is dismissed with costs
C.A. No.-005832-005832 - 2007Supreme Court12 Dec 2007
For Respondent: Commr. of Central Excise,Thiruvananthapuram
Section 65Section 66Section 68
…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 8 CASE NO.: Appeal (civil) 5832 of 2007 PETITIONER: M/s. Kerala State Electricity Board RESPONDENT: Commr. of Central Excise,Thiruvananthapuram DATE OF JUDGMENT: 12/12/2007 BENCH: S.B. SINHA & HARJIT SINGH BEDI JUDGMENT: J U D G M E N T (Arising out of SLP (C) NO.3724 of 2007) S.B. Sinha, J. Leave granted. 1. A limited notice was issued to the effect as to whether the appellant\026 Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any int…