2014 (10) TMI 817

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..... spondent : Mr. Vipul Sharma ORDER K. 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 .....

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..... tain bills of entry of Dunlop 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, .....

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..... ablished by the claimant that 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 sa .....

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