Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1655 - DELHI HIGH COURTDemand of service tax - Baggage accompanying the passengers - exemption by Notification No. 29/2005-S.T., dated 15-7-2005 - Held that:- The decision in Jayaswals Neco Ltd. (supra) was rendered in the context of a previous decision by an order of the Tribunal accepting a particular contention. The Court held that decisions of coordinate Benches of the same Tribunal as in the present case (the CESTAT) would have to be honoured. In the present case this Court is of the opinion that the appellant is entitled to some relief. The Tribunal has no doubt recorded that the appellant has a prima facie good case but failed to notice that the previous adjudication order, which was set aside in appeal proceedings. Having regard to the conspectus of the circumstances, we are of the opinion that ends of justice would be met if the appellant deposits 25% of the total duty demand as assessed, with proportionate interest, before the Tribunal within 4 weeks - Decided conditionally in favour of assessee.
|