Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. S. Ayyakkannu & Co. Versus The Customs, Excise & Service Tax Appellate Tribunal, Chennai

2015 (11) TMI 837 - MADRAS HIGH COURT

Validity of impugned order - Tribunal remanded back the matter - Vagueness of show cause - non-specification of classification/category of services in the show cause notice - nature of receipt - Held that:- issue involved in the appeals is arising ou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er remanded back - Decided in favour of assessee. - C.M.A. NOs.1197 to 1213 of 2015 - Dated:- 17-6-2015 - Mr. R.Sudhakar And Ms. K.B.K.Vasuki, JJ For the Petitioner : Mr. Shankaraman For the Respondents : Mr. A.P.Srinivas ORDER R.SUDHAKAR, J. Aggriev .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

"i) Whether the first respondent is correct in ignoring the fact that the notice has not referred to any specific service rendered by the appellant and whether any service rendered is taxable or not. ii) Is the first respondent right in ignorin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in the show cause notice is the foundation and the department has to build a case on that. If the allegation is not specific then the consequence of the same has to be faced by the Department? iv) Whether the first respondent is correct in not exami .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

bove appeals is arising out of the common order passed by the Tribunal. The said common order of the Tribunal has been challenged before this Court in a batch of appeals. This Court vide order dated 30.04.2015 in C.M.A.Nos.764 to 768 of 2015, allowed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

giving break-up of the details to the assessees/appellants will not suffice. The issues raised by the appellants/assessees and answered by the Commissioner (Appeals) in their favour has to be considered by the Tribunal on its own merits and there be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he arguments of the learned standing counsel for the Department that all the issues can be trashed out before the adjudicating authority does not find favour with this Court as the Department cannot be allowed to fill up the lacunae in the show cause .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version