Supreme Court of India · 2022-02-18
ADIRAJ MANPOWER SERVICES PVT. LTD. vs COMMISSIONER OF CENTRAL EXCISE PUNE II
- Citation / case number
- SC 2019/36523
- Court
- Supreme Court of India
- Petitioner
- ADIRAJ MANPOWER SERVICES PVT. LTD.
- Respondent
- COMMISSIONER OF CENTRAL EXCISE PUNE II
- Author
- HON'BLE THE CHIEF JUSTICE
- Bench
- HON'BLE MR. JUSTICE SURYA KANT HON'BLE THE CHIEF JUSTICE
Judgment text excerpt
The Supreme Court addressed the appeal concerning the demand for service tax against Adiraj Manpower Services Pvt. Ltd. for the period from April 2012 to March 2014. The court examined the validity of the show cause notice issued by the Commissioner of Central Excise, which claimed non-payment of service tax and proposed a significant penalty. Ultimately, the court ruled in favor of the appellant, finding that the demands made were not substantiated by adequate evidence, thereby setting aside the penalty imposed.