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COMMISSIONER OF SERVICE TAX vs M/S ELEGANT DEVELOPERS

Supreme Court of IndiaJudgment

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Neutral citation2025 INSC 1299
Diary numberDiary No. 18734/2021
Date of decision
Bench
  • HON'BLE MR. JUSTICE SANDEEP MEHTA
  • HON'BLE MR. JUSTICE VIKRAM NATH
DisposalAppeals dismissed; judgment in favor of respondent
Reportingreportable
Acts
  • Finance Act, 1994
  • Central Excise Act, 1944
Sections
  • Section 65(88)
  • Section 65(89)
  • Section 65(105)(v)
  • Section 73(1)
  • Section 70
  • Section 86
  • Section 77
  • Section 78
  • Section 76
  • Section 35L(b)
  • Section 83
  • Section 69
  • Section 70
  • Section 68
  • Section 65B(44)(a)(i)

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