Supreme Court of India
M/s. Shoeline v. Commissioner of Service Tax and Ors.
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1 Supreme Court bench has cited this judgment.
From the headnote
Equity - Legality of service tax was to be determined for period July 9, 2004 to March 31, 2006 - The validity of demand was confirmed by the Joint Commissioner of service tax - No statutory appeal filed by the appellant against the order - Further. appellant made payments of service tax - However. appellant was _aware that there were numerous other litigations pending against service tax - Jn those other litigations, it was held that service tax was not payable in absence of appropriate provision at the relevant time and it became payable only w.ef April 18, 2006, when section 66A was
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