TMI Blog2014 (10) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... Sachin Malhotra, Raj Kumar Taneja, M/s. Shiva Travels [2014 (10) TMI 816 - UTTARAKHAND HIGH COURT] Case was de-linked on the basis of the fact that the respondent / assessee had effected payments and also filed affidavits to the effect that he will be paying the balance of the amount - Held that:- Article 265 of the Constitution of Indian mandates that no tax can be levied or collected except as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Joseph, C.J. (Oral) The question of law, which is raised in this Appeal by the Commissioner, Customs Central Excise, Meerut-I, relates to the taxability of the respondent to service tax on the basis that services were being rendered under the rent-a-cab scheme. This question has been considered by us in our common judgment in Central Excise Appeal No.1 of 2011 and connected matters. By our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Limited, their agents, Messrs Mackinnon, Mackenzie Co., Private Ltd., gave the I.T.C. item No. 87 with regard to the imported V.P. Latex. This, according to Mr. Sanghi , clearly shows how the appellants themselves have understood the matter. There is, however, no estoppel in law against a party in a taxation matter. In order to clear the goods for the customs, the appellants' agents m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it has not passed on the burden to the consumer. 6. After hearing the parties, we also notice that the department has not taken this contention as such. 7. Article 265 of the Constitution of Indian mandates that no tax can be levied or collected except as provided by law. Article 265 of the Constitution of India provides as follows: 265. Taxes not to be imposed save by authority of la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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