2024 (1) TMI 222

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..... f the assessee - whether the service tax collected by the assessees in the course of provision of services and facilities in connection with, or supply of plant and machinery on hire, in the prospecting for, or extraction or production of, mineral oils in India, was liable to be included in the amount paid or payable for the purpose of computation of the presumptive taxable income of the assess .....

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..... And HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For the Petitioner : Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Arijit Prasad, Sr. Adv. Mr. H R Rao, Adv. Mr. Chitvan Singhal, Adv. Mrs. Anamika Agarwal, Adv. Mr. Kamal Kishore, Adv. Mr. Raghvendra Rao, Adv. For the Respondent : Mr. Divyanshu Agrawal, Adv. Ms. Pooja Mittal, Adv. Ms. Sanyogita Jain, Adv. Mr. Vaibhav Niti, A .....

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