The Government has waived Rule 18(3) newspaper publication and instead required manufacturers/importers to circulate revised prices to dealers/retailers with copies to central and state Legal Metrology authorities.

The tribunal noted that the CIT(A) had not verified whether the service tax was actually received or routed through accounts and had not obtained a remand report from the AO

If the Revenue satisfies the court that the case falls strictly within the provisions of the law, the subject can be taxed, said the apex court.