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 →

Global Associates Versus Commissioner of Central Excise And Service Tax, Mangalore

2015 (12) TMI 677 - CESTAT BANGALORE

Waiver of pre deposit - Cargo handling service - Held that:- Appellant should at least deposit the collected amount. The Hon'ble Rajasthan High Court's decision [2015 (6) TMI 110 - RAJASTHAN HIGH COURT] referred to by the learned advocate does not de .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ced the amount of deposit to 10%. However there is no law declared by the Hon'ble High Court that in the stay petitions filed prior to 06/08/2014, the amount of deposit should be limited to 10%. Otherwise also, the said decision would not be applicab .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Partial stay granted. - ST/Stay/21664/2014, ST/21493/2014-DB - Dated:- 1-6-2015 - Archana Wadhwa, Member (J) And B S V Murthy, Member (T), JJ. For the Appellant : Mr B G Chidanand, Adv For the Respondent : Mr Mohd Yusuf, Addl. Commissioner (AR) ORDE .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d advocate appearing for the appellant explains that they are providing two different types of services to M/s. Kudremukh Iron Ore Company Ltd. (KIOCL) i.e. one for loading and unloading of ores from railway wagons using tippers, heaping and stacking .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rage Shed and transportation of unloaded iron ore from the Railway Marshalling yard to KIOCL, stockyard/storage shed using tippers. etc. They were not paying service tax on any of these activities during the period involved in the present appeal. He .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

so draws our attention to the decision of Hon'ble Rajasthan High Court in the case of Arjun Industries Ltd. Vs. CC, Jaipur - DB Customs Appeal No. 1/2015 wherein, while dealing with a writ petition against the Tribunal's order for pre-deposit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2. Learned AR appearing for the Revenue submits that the appellants have collected an amount of service tax of ₹ 1,41,45,378/- from KIOCL but have not deposited even a single penny with the Revenue. In such a scenario, they should be at least d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ontentious and arguable, we are of the view that the appellant should at least deposit the collected amount. The Hon'ble Rajasthan High Court's decision referred to by the learned advocate does not declare the law that in all the stay petitio .....

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