2021 (2) TMI 1167

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..... this appeal has something to do with the classification of services. This appeal should have been filed before the Hon ble the Supreme Court under Section 35L of the Act, 1944. This tax appeal on the ground that the same is not maintainable before this High Court.
HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MR. JUSTICE ILESH J. VORA MR ANKIT SHAH(6371) for the Appellant(s) No. 1 for .....

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..... s offact law benefit of a created document, which is outcome of an afterthought and created to cover up the objection raised in the demand notice, can be allowed to the respondent? (iii) Whether in the facts and circumstances of the case, the Honourable Tribunal has committed a grave legal error by giving perverse findings by taking cognizance of the document whose existence at the material time .....

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..... as erred in allowing benefit of exemption under notification No.8/2005-ST dated 01.03.2005?" (viii) Whether in the facts and circumstances of the case, Tribunal is justified in holding that no case for penalty is made out? (ix) Other questions of law may be framed by the Honourable Court looking to the pleadings raised by the revenue and facts and evidence on record and Pass such order as the .....

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