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Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Cargo Handling services - coal handling system - here a ...


Jurisdictional High Court's Decision Prevails in Coal Handling Services Cases Amidst High Court Interpretation Conflicts.

September 5, 2013

Case Laws     Service Tax     AT

Cargo Handling services - coal handling system - here a conflict of decisions among High Courts does not relate to interpretation of statutory provisions or a notification (and not vires thereof) the decision of the jurisdictional High Court which has jurisdiction in respect of the authority which adjudicated the matter initially and of the assessee and has taken a particular view of interpretation or proposition of law, must be followed in cases falling within that jurisdiction - Decided in favor of assessee - AT

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