w w w . L a w y e r S e r v i c e s . i n



Praveen Engineering Works V/S Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam - I


Company & Directors' Information:- PRAVEEN INDIA LTD . [Active] CIN = L21029WB1983PLC036326

Company & Directors' Information:- J K ENGINEERING WORKS LTD [Strike Off] CIN = U29221UP1964PLC003014

Company & Directors' Information:- K. N. ENGINEERING WORKS PRIVATE LIMITED [Active] CIN = U29299HR2011PTC044098

Company & Directors' Information:- M J ENGINEERING WORKS PRIVATE LIMITED [Active] CIN = U27109DL1991PTC043687

Company & Directors' Information:- R. N. ENGINEERING WORKS PVT LTD [Active] CIN = U27101WB1982PTC034586

Company & Directors' Information:- I. M. ENGINEERING WORKS PRIVATE LIMITED [Active] CIN = U74200WB2008PTC129701

Company & Directors' Information:- L N ENGINEERING WORKS PRIVATE LIMITED [Active] CIN = U29300MH1989PTC053803

Company & Directors' Information:- J S G ENGINEERING WORKS PRIVATE LIMITED [Strike Off] CIN = U45202HP2000PTC023398

Company & Directors' Information:- V K ENGINEERING WORKS PVT LTD [Active] CIN = U99999MH1974PTC017405

Company & Directors' Information:- A B ENGINEERING WORKS PVT LTD [Active] CIN = U27109WB1987PTC041780

Company & Directors' Information:- M M ENGINEERING WORKS PRIVATE LIMITED [Active] CIN = U29951UP1995PTC018573

Company & Directors' Information:- B M ENGINEERING WORKS PVT LTD [Strike Off] CIN = U27109WB1974PTC029283

Company & Directors' Information:- CENTRAL INDIA ENGINEERING PRIVATE LIMITED [Active] CIN = U74999MH2016PTC281607

Company & Directors' Information:- N. S. ENGINEERING WORKS PRIVATE LIMITED [Strike Off] CIN = U29200WB2007PTC116554

Company & Directors' Information:- PRAVEEN & COMPANY PRIVATE LIMITED [Strike Off] CIN = U99999DL1999PTC098397

Company & Directors' Information:- INDIA ENGINEERING WORKS LTD [Strike Off] CIN = U51900WB1942PLC011320

Company & Directors' Information:- M A ENGINEERING WORKS PVT LTD [Strike Off] CIN = U29222PB1982PTC005117

Company & Directors' Information:- Z ENGINEERING WORKS PRIVATE LIMITED [Active] CIN = U29253MH2016PTC271563

Company & Directors' Information:- P M ENGINEERING WORKS PRIVATE LIMITED [Strike Off] CIN = U29100PB2014PTC038453

Company & Directors' Information:- S. K. ENGINEERING AND WORKS PRIVATE LIMITED [Strike Off] CIN = U29253MH2013PTC247348

Company & Directors' Information:- P. B. ENGINEERING WORKS PRIVATE LIMITED [Active] CIN = U74900MH2012PTC229787

Company & Directors' Information:- U P ENGINEERING WORKS PVT LTD [Strike Off] CIN = U29248UP1972PTC003562

Company & Directors' Information:- B M S ENGINEERING WORKS PVT LTD [Strike Off] CIN = U31503WB1955PTC022834

Company & Directors' Information:- CENTRAL ENGINEERING WORKS PRIVATE LIMITED [Strike Off] CIN = U28999DL1985PTC022487

Company & Directors' Information:- D G R ENGINEERING WORKS PVT LTD [Strike Off] CIN = U29230WB1962PTC025563

    Appeal No. ST/602/2008 (Arising out of Order-in-Appeal No. 21/2008 (V-I) - ST dated 08.09.2008 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam) and Final Order No. A/30580/2018

    Decided On, 09 May 2018

    At, Customs Excise Service Tax Appellate Tribunal Regional Bench, Hyderabad

    By, THE HONORABLE JUSTICE: M.V. RAVINDRAN
    By, MEMBER AND THE HONORABLE JUSTICE: P. VENKATA SUBBA RAO
    By, MEMBER

    For Petitioner: Viswanathan, Consultant And For Respondents: Arun Kumar, Deputy Commissioner (AR)



Judgment Text


1. This appeal is directed against Order-in-Appeal No. 21/2008 (V-I) - ST dated 08.09.2008.

2. Heard both sides and perused the records.

3. On perusal of records, it transpires that during the period September, 2004, January, 2006, appellant herein was engaged in cutting, straightening and bending steel wire rod coils for various steel traders. Appellant used to receive wire rods for Rashtriya Ispat Nigam Ltd., (RINL) as per the purchase order of traders; engaged in the activity of cutting the coils, straightening and bending as per the requirement; appellant charged service charges for such activity from traders. Appellant was not registered with the Central Excise Department nor Service Tax Department. It is the case of the Revenue in the show cause notice such activity of cutting, straightening and bending does not amount to manufacture, it would fall under the category of Business Auxiliary Service as per the definition under Section 65(19) of the Finance Act, 1994 more specifically under Clause (v) - "production or processing of goods on behalf of the client". Appellant contested the show cause notice on limitation as well as on merits. The Adjudicating Authority as well as First Appellate Authority relied upon the decision of the Tribunal in the case of Rashtriya Ispat Nigam Ltd. : 2005 (179) ELT 65] wherein the Bench came to a conclusion that activity of bending, cutting and straightening does not amount to manufacturing hence the service tax liability arises under Business Auxiliary Services. On limitation both the lower authorities held that appellant having not obtained registration is correctly taxed by invoking the extended period.

4. Learned Consultant submits, the issue involved in this case is whether the appellant activity would not fall under the category of Business Auxiliary Service or as they are not providing any services on behalf of client. It is also his submission that they are contesting the demand for the year 2004-2005 on limitation. The issue relating to the cutting, bending steel wire rod coils and straitening, whether amounts to manufacture was not under dispute, the Hon'ble Apex Court settled the issue as reported at [2005 (187) ELT A 34 (S.C.)]. It is his further submission that the Hon'ble High Court of Madras in the case of Nexus Computers Pvt. Ltd., [2007-TIOL-1606-CESTAT-Mad] has held that Department was itself in confusion as to the activity under taken is taxable under service tax or excisable under Central Excise benefit of doubt, should go to the appellant hence the extended period cannot be invoked. It is his further submission that the penalties have been imposed under Section 76 & 78 of Finance Act, 1994 and submits that 76 & 78 will not arise though they are contesting no penalties should imposed.

5. Learned Departmental Representative reiterates the findings of the lower authorities and submits that the appellant activity will fall under the category of Business Auxiliary Service under clause (v) of definition of Business Auxiliary Services, and both the lower authorities have correctly upheld the demands and imposed penalties.

6. On careful consideration of the submissions made, we find that there is no dispute as to the fact appellant is undertaking the activity of bending, straightening cutting of steel wire rod coils received from the traders, this activity would be covered under the Business Auxiliary Service. In order to understand the issue we reproduce the definition of Business Auxiliary Service during the relevant period, which reads as follows:

"Any service in relation to,-

i) Promotion or marketing or sale of goods produced or provided by or belonging to the client; or

ii) Promotion or marketing of service provided by the client; or

iii) Any customer care service provided on behalf of the client; or

iv) Procurement of goods or services, which are inputs for the client; or

v) Production or processing of goods for, or on behalf of, the client;

vi) Provision of service on behalf of the client; or

vii) A service incidental or auxiliary to any activity specified in sub-clauses (i) to

viii) Such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision and includes services as a commission agent."

It can be seen from the above reproduced definition, the activity of appellant would fall under Clause (v) wherein, the processing of the goods for, or on behalf of the client has been considered as Business Auxiliary Service and the service tax liability would arise. In our view, the arguments put forth by the Learned Counsel that extended period for the limitation cannot be invoked the Department itself as in confusion for which reliance was placed in the case of Nexus Computers Pvt. Ltd., we find that there was no confusion at least in this case as demand is of the service tax only not excise duty. It is also to be noted in the case of RINL was settled in July, 2004 and demands which has been raised on the appellant are from September, 2004 onwards. As regards the decision of the Nexus Computers Pvt. Ltd., we find in that case the Bench came to a conclusion, that there is a confusion that the demand involved in that case of the appellant therein was sought to classified from one service to another service, which is not in the case in the proceedings before us in this case. In view of this, since the appellant failed to take any registration/certificate the service tax, demand for the extended period is correctly confirmed. We uphold the service tax liability and interest thereof.

7. As regards the penalty since, we uphold the demand of service tax liability which is confirmed under Proviso to Section 73 of the Finance Act, 1944, equivalent amount of penalty under Section 78 gets attracted. We hold that penalty under Section 76 need not be imposed as judgment of the Hon'ble High Court of Gujarat in the case of Raval Trading Company: 2016 (42) STR 210 Guj.] in para. 11 & 12 has held that both the penalties are not to be imposed, more specifically after the provisions in Section 78 of the Finance Ac, 1944. We reproduce the said ratio in para. 11 & 12.

"11. In view of the nature of his further proviso and the relevant position of the two statutory provisions both pertaining to penalty, we are convinced that the proviso was in the nature of clarificatory amendment and not creating a liability for the first time. Even without the aid to this further proviso to Section 78, one entire plausible view was that the situation envisaged under Section 76 of the Finance Act, 1994, would exclude those cases covered under Section 78 of the Finance Act, 1994. In other words, Section 76 of the Finance Act, 1994, would cover only the cases of nonpayment of service tax which are not related to fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the said Chapter or the rules made thereunder with the intent to evade payment of service tax since legislature had already provided for penalty in Section 78 in such situations. Thus further proviso to Section 78 made it explicit which was till then implicit.

12. Section 76 of the Finance Act, 1994, as is now amended with effect from 14.05.2015 gives further credence to this argument. Section 76(1) as it stands after the said amendment provides that where service tax was not levied or not paid or having been short-levied or short-paid, or erroneously refunded for any reason, other than the reason of fraud or collusion or willful misstatement or suppression of facts or contravention of any of the provisions of Chapter 5 or the rules made thereunder with an int

Please Login To View The Full Judgment!

ent to evade the payment of service tax, the person liable shall in addition to service tax and interest also be liable to pay penalty not exceeding ten per cent of the amount of such service tax. Thus, by way of this amendment, the statute has ensured that Sections 76 and 78 of the Finance Act, 1994, apply in mutually exclusive areas. In other words, the cases of non-payment of tax by reason of fraud or collusion or willful misstatement or suppression of facts, etc., would be covered under Section 78 of the Finance Act, 1994, and all cases other than those envisaged under Section 78 would be covered under Section 76 of the Finance Act, 1994." 8. In view of the foregoing, the service tax liability with interest and equivalent penalty under Section 78 is upheld, while penalty imposed under Section 76 is set aside. The appeal stands disposed of as indicated herein above.
O R







Judgements of Similar Parties

24-07-2020 A. Praveen Kumar Versus The Chairman, Tamil Nadu Uniformed Services Recruitment Board, Egmore & Others High Court of Judicature at Madras
15-06-2020 State of Telangana Versus Polepaka Praveen @ Pawan Supreme Court of India
28-04-2020 Praveen Kumar @ Prashant Versus State of GNCT of Delhi & Others High Court of Delhi
28-04-2020 Praveen Kumar @ Prashant Versus State & Others High Court of Delhi
18-03-2020 Praveen Kumar Versus M/s. RPS Infrastructure Limited, New Delhi National Consumer Disputes Redressal Commission NCDRC
05-03-2020 Dr.(Mrs) Sania Akhtar, Working as Principal Director (Senior Principal Scientist), Central Institute of Plastics Engineering & Technology SARP, Bangalore Versus The Director General, Central Institute of Plastics Engineering & Technology, Ministry of Chemical & Fertilizers, Guindy, Chennai & Another Central Administrative Tribunal Bangalore Bench
04-03-2020 R. Praveen Versus The Member Secretary, Chennai Metropolitan Development Authority, Chennai High Court of Judicature at Madras
29-02-2020 Praveen Kumar Khariwal Versus State of M.P. & Others High Court of Madhya Pradesh Bench at Indore
12-02-2020 Praveen Kumar Sharma Versus State of U.P. through its Principal Secretary (Home), Secretariat, Lucknow, U.P. & Others High Court of Judicature at Allahabad
11-02-2020 Praveen Kumar Chaudhary & Others Versus Election Commission of India & Others High Court of Delhi
04-02-2020 Praveen, Proprietor Versus Sumesh, KaleeckalVeedu, KrishnapuramMuri, Krishnapuram & Another Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
30-01-2020 Praveen & Another Versus Baby Ulhahnan & Another In the High Court of Bombay at Nagpur
27-01-2020 Pankaj Kumar Versus Praveen Jain High Court of Rajasthan Jaipur Bench
17-01-2020 P.V. Philip Versus Praveen & Another High Court of Kerala
08-01-2020 M/s. Sathee Engineering Construction Company, Rep. by its Proprietor, Gopu Kumar, Kollam Versus Additional Commissioner of Central Excise, Salem & Another High Court of Judicature at Madras
08-01-2020 Praveen Versus State of Karnataka High Court of Karnataka
07-01-2020 Caparo Engineering India Limited V/S Commissioner of Central Goods and Service Tax, Customs and Excise, Ujjain Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
03-01-2020 Harji Engineering Works Pvt. Ltd. Versus Hindustan Steelworks Construction Ltd. High Court of Judicature at Calcutta
01-01-2020 Raj Engineering Works and Others. V/S Indian Overseas Bank DEBTS RECOVERY TRIBUNAL VISAKHAPATNAM
10-12-2019 Shalimar Iron and Steel Private Limited, Ramgarh Cantt. through its Director Rafat Praveen Versus The State of Jharkhand & Others High Court of Jharkhand
17-10-2019 Praveen Kumar Prakash & Others Versus The State of Jharkhand & Others Supreme Court of India
11-10-2019 R. Jaikrishnan @ Jaikrishnan Nair Versus G. Praveen Kumar High Court of Kerala
05-09-2019 M/s. Velar Engineering Works Pvt. Ltd., Rep by its Managing Director A.C. Vadhivelu Versus The Authorized Officer/Chief Manager, Indian Bank, Kanchipuram & Others High Court of Judicature at Madras
25-07-2019 M/s. Emkay Engineering Works, Represented by its Proprietor, R. Chinniah, Chennai Versus The Commercial Tax Officer, Pattaravakkam Assessment Circle, Chennai High Court of Judicature at Madras
10-07-2019 Kishore Kumar Khaitan & Another Versus Praveen Kumar Singh High Court of Judicature at Calcutta
14-06-2019 Y.A. Praveen & Another Versus Headmaster, Government Higher Secondary School, Neervaram, Wayanad High Court of Kerala
21-05-2019 Joginder Singh Chauhan & Another Versus Praveen Dulta Chauhan & Others High Court of Himachal Pradesh
01-05-2019 Praveen Singh Ramakant Bhadauriya Versus Neelam Praveen Singh Bhadauriya Supreme Court of India
30-04-2019 Thiagarajar College of Engineering, Rep. by its Sivakumar, Accountant, Madurai Versus Joint Commissioner, Office of the Commissioner of Central Excise, Madurai Before the Madurai Bench of Madras High Court
18-04-2019 M/s. Megha Engineering & Infrastructures Ltd., Rep.by T. Ashok Reddy, Associated Vice-President (Legal) Versus The Commissioner of Central Tax & Others High Court of for the State of Telangana
16-04-2019 Living Media India Limited & Another Versus Vijayan Madhavan Praveen & Another High Court of Delhi
16-04-2019 Praveen Gupta Versus State & Another High Court of Delhi
10-04-2019 M/s. Rabi Engineering Works Pvt. Ltd. Versus CGST & Excise, Kolkata North Customs Excise amp Service Tax Appellate Tribunal East Regional Bench Kolkata
08-04-2019 Praveen Chand Shrivastava Versus State of Chhattisgarh, Through the Secretary, Department of Law & Legislature, Mahanadi Bhawan, Atal Nagar, District Raipur (C.G.) & Others High Court of Chhattisgarh
03-04-2019 Praveen Kapila Versus Navin Soi & Another High Court of Delhi
01-04-2019 Praveen Kumar Kommineni Versus The State High Court of Delhi
22-02-2019 Praveen Versus The Regional Transport Officer, Palakkad & Others High Court of Kerala
08-02-2019 Chhavi Chander Jha Versus Vishwa Karma Engineering Works High Court of Delhi
04-02-2019 B. Praveen Kumar Versus The Commissioner of Customs, Custom House, Tuticorin & Another Before the Madurai Bench of Madras High Court
31-01-2019 Maithili Manhar Siswawala Versus Praveen Kenneth Samuel James High Court of Judicature at Bombay
21-01-2019 M/s. Silpi engineering Works Versus Union of India & Others High Court of Judicature at Calcutta
11-01-2019 Praveen Kumar Arora Versus Akshay High Court of Delhi
08-01-2019 Praveen Kakar & Others Versus Ministry of Environment & Forests & Others National Green Tribunal Principal Bench New Delhi
14-12-2018 The Director of Insurance Medical Services, Thycaud, Thiruvananthapuram & Others Versus Dr. V. Praveen High Court of Kerala
22-11-2018 Praveen Kumar Jain Versus Jagdish Prasad Gupta & Others High Court of Judicature at Allahabad
15-11-2018 Ch. Praveen Kumar Versus The State of Telangana, rep. by its Principal Secretary, General Administration Department & Others High Court of Andhra Pradesh
13-11-2018 M/s. TCV Engineering Ltd., Adyar, Rep. by its Director, C. Mohan Versus Assistant Commissioner of Income Tax, Central Circle II (2), Madras & Others High Court of Judicature at Madras
08-11-2018 Kushal Praveen Kumar Jain Versus Ito Non Corporate Ward 5(1) Income Tax Appellate Tribunal Chennai
06-11-2018 Sangwan Heights Pvt. Ltd. Versus Praveen Chandra Trivedi & Another National Consumer Disputes Redressal Commission NCDRC
22-10-2018 Praveen Poddar Versus Securities & Exchange Board of India, SEBI Bhavan SEBI Securities Exchange Board of India Securities Appellate Tribunal
22-10-2018 Khandya Praveen @ Praveen Versus State of Karnataka, Represented by State Public Prosecutor High Court of Karnataka
27-09-2018 Meghna Gopal Versus Praveen Chandran High Court of Kerala
24-08-2018 Chennai Radha Engineering Works Versus Dcit Corporate Circle 1(2) Income Tax Appellate Tribunal Chennai
21-08-2018 Praveen Arjun Patel Versus J.K. Lakshmi Cement Ltd National Company Law Appellate Tribunal
13-08-2018 Manjunath Dasappa & Others Versus Trans Global Power Ltd., Represented by its Authorised Signatory T.K. Praveen High Court of Karnataka
08-08-2018 Praveen Agarwal, Agra Versus Dcit Central Circle, Agra Income Tax Appellate Tribunal Agra
07-08-2018 Praveen Singh @ Bhaya Singh Versus State High Court of Rajasthan Jodhpur Bench
02-08-2018 Sai Kripa Engineering Works & Others Versus Narender Kumar Shah High Court of Delhi
02-08-2018 M/s. Sri Lakshmi Saraswathi Spintex Ltd., Represented by its Managing Director C.S. Aditya Praveen Versus Director General of Foreign Trade, Policy Relaxation Committee, New Delhi & Others High Court of Judicature at Madras
31-07-2018 Praveen Pandey Versus The State of Madhya Pradesh & Others High Court of Madhya Pradesh
27-07-2018 P. Rithika, Minor, rep. by her father and guardian P. Praveen Versus Union of India, rep. by its Secretary, Ministry of Human Resource and Development, School Education Department, New Delhi & Others High Court of Judicature at Madras
13-07-2018 Praveen John Versus State & Another High Court of Delhi
10-07-2018 National Engineering Ind. Ltd V/S Commissioner of Central Excise, Alwar Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
06-07-2018 The Claims Manager, HDFC Ergo General Insurance Co. Ltd. Versus Orient Engineering Works Shyampur West Bengal State Consumer Disputes Redressal Commission Kolkata
04-07-2018 Asma Praveen Versus Badru Nisa & Others High Court of Delhi
19-06-2018 M/s. Jaya Engineering Works, Rep. by its Managing Partner, K.T. Ramakrishnan Versus Bharat Heavy Electricals Ltd., Trichy & Another Before the Madurai Bench of Madras High Court
25-05-2018 Dr. A.P.S. Guru Praveen Versus Directorate of Medical Education Government of Tamilnadu Kilpauk, Chennai & Others High Court of Judicature at Madras
17-05-2018 Raitani Engineering Works Pvt. Ltd. Versus Union of India High Court of Gauhati
24-04-2018 Praveen George Joseph & Another Versus Ramesh Joseph High Court of Judicature at Madras
10-04-2018 Praveen Pandey Versus The State of Madhya Pradesh & Others High Court of Madhya Pradesh
15-03-2018 Praveen Versus Hanuman In the High Court of Bombay at Nagpur
09-03-2018 Praveen Versus The Secretary to Government, Home, Prohibition & Excise Department, Secretariat, Chennai & Others Before the Madurai Bench of Madras High Court
07-03-2018 Praveen Versus Deepa High Court of Karnataka Circuit Bench OF Kalaburagi
19-02-2018 L.M.D. Athiya Praveen Versus N.B. Riyas Ahmed & Others High Court of Judicature at Madras
16-02-2018 Praveen Maben Versus Nalini Maben High Court of Madhya Pradesh
06-02-2018 Union of India, through Chief Engineer, Military Engineering Services, Hyderabad through Commander Works Engineer Versus M/s. Steelfab Engineering Corporation In the High Court of Bombay at Nagpur
24-01-2018 M/s. Sanvijay Rolling & Engineering Ltd. (Formerly known as M/s. Sanvijay Alloys Pvt. Ltd). & Another Versus The Commissioner of Central Excise, Nagpur High Court of Judicature at Bombay
18-01-2018 Kendriya Vidyalaya Sangathan Versus Praveen Kumar High Court of Delhi
11-01-2018 K. Praveen Versus B.S. Nagaraj High Court of Karnataka
03-01-2018 C. Praveen Versus V. Prakash & Others High Court of Karnataka Circuit Bench At Dharwad
03-01-2018 Sajeeda Praveen Shaik Versus The Andhra Pradesh Public Service Commission, rep. by its Secretary & Others In the High Court of Judicature at Hyderabad
29-12-2017 Phoenix Engineering V/S Commissioner of Central Excise, Nagpur Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
29-12-2017 Praveen s/o Krishnan Versus Public Prosecutor Supreme Court of Singapore
07-12-2017 Naskar Engineering Co. Pvt. Ltd V/S Commr. of Central Excise, Kolkata-V Customs Excise Service Tax Appellate Tribunal East Zonal Bench Bench, Kolkata
05-12-2017 Praveen Kumar & Another Versus The Commissioner of Income Tax (Appeals)-13, Chennai & Another High Court of Judicature at Madras
30-11-2017 Kumar @ Praveen Kumar & Others Versus State by Inspector of Police (Law & Order) & Another High Court of Judicature at Madras
27-11-2017 Roopesh @ Praveen Versus Union of India, Represented by Special Public Prosecutor, National Investigation Agency, [NIA] High Court of Kerala
24-11-2017 Dr. S. Praveen Kumar Versus The Senior Manager, Credit Card Division, ICICI Bank, Hyderabad Telangana State Consumer Disputes Redressal Commission Hyderabad
21-11-2017 Praveen @ Parveen Kumar Jain & Another Versus Earth Infrastructures Ltd., (Through its MD) & Another National Consumer Disputes Redressal Commission NCDRC
16-11-2017 Kalva Praveen Kumar Versus N. Surendra Kalyan Telangana State Consumer Disputes Redressal Commission Hyderabad
07-11-2017 Shri PSL Engineering Pvt. Ltd V/S Commissioner of Central Excise, Jabalpur Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
06-11-2017 Praveen Kumar Maakar Versus Union of India & Another High Court of Delhi
27-10-2017 Commissioner of Central Excise and Service Tax, Mangalore V/S Anugraha Engineering Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore
17-10-2017 Union Bank of India, Aluva Branch Represented by its Branch Manager, Aluva Versus M/s. G.K. Engineering Works, Represented By Its Proprietor V.A. David & Another High Court of Kerala
17-10-2017 Praveen Singh @ Pappu Singh Versus The State of Bihar High Court of Judicature at Patna
11-10-2017 Kalva Praveen Kumar Versus M. Andalamma & Others Telangana State Consumer Disputes Redressal Commission Hyderabad
11-10-2017 Nipun Praveen Singhvi Versus Union of India High Court of Gujarat At Ahmedabad
10-10-2017 Narender Kumar Shah Proprietor M/s. Jay Bharat Steel Versus Sai Kripa Engineering Works High Court of Delhi
06-10-2017 Triveni Engineering and Industries Ltd V/S Commissioner of Central Excise and Service Tax Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
06-10-2017 Commissioner of Central Excise Service Tax V/S Triveni Engineering and Industries Ltd. Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad