2022 (12) TMI 312

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to 01.07.2012 and after 01.07.2012 under Handling of Cargo or under Goods Transport Agency under Section 65(105) (zzp) read with Section 65(50b) of the Finance Act, 1994 prior to 01.07.2012 and after 01.07.2012 under Section 65B(26) of the Finance Act, 1994?. HELD THAT:- Mr. N. Venkataraman, learned Additional Solicitor General, appearing for the Union of India, submits that in the peculi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X