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2016 (11) TMI 484 - AT - Service TaxPre-deposit - Section 35F of Central Excise Act, 1944 - interpretation of statute - Held that: - reliance placed on the decision of the case of Greatship(India) Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai-I [2015 (4) TMI 1006 - BOMBAY HIGH COURT] where it was held that the Court interpreting the statute should not proceed to add the words which are not found in the statute. It is equally settled that if the person sought to be taxed comes within the letter of the law he must be taxed, however, great the hardship may appear to the judicial mind to be. On the other hand, if the Crown seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is free, however apparently within the spirit of law the case might otherwise appear to be. It is further settled that an equitable construction, is not admissible in a taxing statute, where the Courts can simply adhere to the words of the statute. It is equally settled that a taxing statute is required to be strictly construed. Common sense approach, equity, logic, ethics and morality have no role to play while interpreting the taxing statute. It is equally settled that nothing is to be read in, nothing is to be implied and one is required to look fairly at the language used and nothing more and nothing less. We do not find substance in the argument that since the confirmed demand cannot survive the scrutiny of law being contrary to the settled principle of law, the Appeal should be entertained and heard on merit without compliance of Sec. 35F of CEA,1944 as applicable to service Tax Appeals. In the result, the appeal is not entertained.
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