Vital aspects of framing of charges have been missing in the present case. The charges in the show cause notice have to be on the basis of books of account and records maintained by the assesses and other admissible evidences. Order set aside and demand of 8 crore with equal penalty dropped.
East India Technologies (P) Ltd. v. CC & CE
www.taxpublishers.inReported case: Allahabad tribunal (East India Technology)
Arguing counsel- Abhinav KalraIssue:Price of warranty repairs included in sale price of TV Sets, hence, Service Tax not imposable on maintenance service.
GST