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Section 653 Section 65(105)(zzzzj)3 Section 832 Penalty2 Addition to Income2

COMMISSIONER OF SERVICE TAX vs. M/S ADANI GAS LTD

The appeal is allowed in the above terms

C.A. No.-002633 - 2020Supreme Court28 Aug 2020

Bench: HON'BLE THE CHIEF JUSTICE

Section 65(105)(zzz)Section 65(105)(zzzzj)

Section 65(105)(zzzzj) of the Bombay High Court, where the High Court observed: “38. Entry (zzzzj) is entirely a new entry. Whereas Entry (zzzy) covers services provided to any person in relation to mining of mineral, oil or gas, services covered by Entry (zzzzj) can be identified by the presence of two characteristics namely (a) supply of tangible goods

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

C.A. No.-008228 - 2019Supreme Court09 Dec 2021

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 35L(1)(b)Section 64(3)Section 65Section 65(10)Section 65(105)Section 65(12)Section 65(7)Section 83

Section 66 B accompanied by the definition of service under Section 65B (44) and the legislature further providing for the negative 80 list of services which stood excluded from the levy of service tax in Section 66 D, the question would only be whether there is any service and whether it is excluded under Section 66 D. The relevant part

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

C.A. No.-005167 - 2022Supreme Court05 Aug 2022

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 35LSection 65Section 66ESection 73(1)Section 83

65(105)(zzzzj) of the Act 1994 to mean as: “Any services provided or to be provided, to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances.” POSITION OF LAW 42. TATA Consultancy Services (supra