Page 100 - GSTL_3rd September 2020_Vol 40_Part 1

34 GST LAW TIMES [ Vol. 40
Electrical Inspectorate, Govt. of Karnataka v. Commissioner
— 2008 (9) S.T.R. 494 (Tribunal) — Referred........................................................................ [Paras 4.5, 8]
Employee Provident Fund Organization v. Commissioner
— 2017 (4) G.S.T.L. 294 (Tribunal) — Relied on ........................................................... [Paras 4.5, 7.7, 8]
Free Look Outdoor Advertising v. Commissioner
— 2007 (6) S.T.R. 153 (Tribunal) — Referred........................................................................ [Paras 4.7, 8]
Greater Noida Industrial Development Authority v. Commissioner
— 2015 (40) S.T.R. 95 (All.) — Referred ..................................................................... [Paras 5.3, 6, 7.5, 8]
Greater Noida Industrial Development Authority v. Commissioner
— 2015 (40) S.T.R. J231 (S.C.) — Referred ......................................................................... [Paras 6, 7.5, 8]
ICAI v. DGIT — 2013 358 ITR 91 (Delhi) — Referred ................................................................... [Paras 4.5, 8]
Institute of Chartered Accountants in England and Wales v. Commissioner
— 1999 1 WLR 701 — Referred............................................................................................... [Paras 4.5, 8]
Jilubhainanbhai Khachar v. State of Gujarat — 1995 Supp (1) SCC 596 — Relied on ... [Paras 4.3, 6, 7.6, 8]
Karad Nagar Parishad v. Commissioner — 2019 (20) G.S.T.L. 288 (Tribunal) — Referred .... [Paras 4.8, 8]
KIADB v. Prakash Dal Mill — (2011) 6 SCC 714 — Relied on .............................................. [Paras 4.6, 7.5, 8]
MD, HSIDC v. Hari Om Enterprises — AIR 2009 SC 218 — Relied on ........................... [Paras 4.3, 6, 7.6, 8]
Municipal Corporation, Amritsar v. Senior Supdt. of Police
— AIR 2004 SC 2912 — Referred............................................................................................ [Paras 4.5, 8]
Murli Realtors Pvt. Ltd. v. Commissioner — 2015 (37) S.T.R. 618 (Tribunal) — Referred ...... [Paras 4.8, 8]
N. Nagendra Rao & Co. v. State of A.P. — AIR 1994 SC 2663 — Distinguished ................... [Paras 7.6, 8]
Narayanappa v. State of Karnataka — (2006) 7 SCC 578 — Referred ....................................... [Paras 4.1, 8]
Peerappa Hanmantha Harijananad — (2015) 10 SCC 469 — Distinguished .......................... [Paras 7.6, 8]
Percival Joseph Pareira v. Special Land Acquisition Officer
— 2009 SCC OnLine Bom 1720 — Referred ......................................................................... [Paras 4.4, 8]
Samir Rajendra Shah v. Commissioner — 2015 (37) S.T.R. 154 (Tribunal) — Referred ........... [Paras 4.8, 8]
Shri Ramtanu Housing Co-Operative Society Ltd. v. State of Maharashtra
— (1970) 3 SCC 323 — Relied on ............................................................................. [Paras 4.1, 4.4, 7.4, 8]
Synergy Audio Visual Workshop Pvt. Ltd. v. Commissioner
— 2008 (10) S.T.R. 578 (Tribunal) — Referred ..................................................................... [Paras 4.7, 8]
Tempest Advertising Pvt. Ltd. v. Commissioner
— 2007 (5) S.T.R. 312 (Tribunal) — Referred........................................................................ [Paras 4.7, 8]
Union of India v. Kerala State Insurance Department
— 2016 (43) S.T.R. 173 (Ker.) — Referred.............................................................................. [Paras 4.5, 8]
Union of India v. UTV News Ltd. — 2018 (13) G.S.T.L. 3 (S.C.) — Referred .......................... [Paras 4.10, 8]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 89/7/2006-S.T., dated 18-12-2006 .................................................... [Paras 4.6, 5.3]
REPRESENTED BY : Shri V. Raghuraman, Advocate, for the Appellant.
Shri P.R.V. Ramanan, Special Counsel, for the
Respondent.
[Order per : S.S. Garg, Member (J)]. - The present appeal is directed
against the impugned order dated 31-1-2012 passed by the Commissioner of Ser-
vice Tax, Bangalore whereby the Commissioner has
(i) confirmed demand of service tax amounting to Rs. 1295,14,21,404/-
(Rupees One Thousand Two Hundred and Ninety-Five Crores
Fourteen Lakh Twenty-One Thousand Four Hundred and Four on-
ly) payable by them, in respect of Seven Taxable Services, provided
by them during the period from 1-10-2005 to 31-3-2010, under Sec-
tion 73(2) read with Proviso to Section 73(1) of the Act along with
interest under provisions of Section 75 of Finance Act, 1994.

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