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. Empee Distilleries Ltd. Versus Deputy Commissioner of Service Tax

2016 (2) TMI 581 - MADRAS HIGH COURT

CESTAT dismissed the appeal for non prosecution - The grievance of the Assessee is that the case was not listed for some hearings and on two hearings, the adjournment sought was granted and that on 21.09.2015, even though written argument was filed, the contentions raised in the written submissions were not taken into account, while passing the final order. - Held that:- These submissions made clearly go to show that the Assessee has got an arguable case. The order passed by the CESTAT with rega .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Assessee, challenging the final order No.41233/2015, dated 21.09.2015, passed in Appeal No.ST/104/2005 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai. Brief facts: 2. A sum of ₹ 9,33,280/- was demanded from the Assessee, through a show cause notice, in respect of goods transport service, received by the Assessee, during the period 16.11.1997 to 01.06.1998. The Assessee filed a detailed reply, raising legal issues and contending that the demand is not legal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to be set aside as it was passed without giving sufficient opportunity to the Assessee to put forth the legal contention. It is submitted that there are vital and critical legal issues, which require detailed scrutiny by the Tribunal and therefore, the Tribunal should have preferred to hear the Assessee on merits, instead of passing the order by hearing the Revenue alone. 3.1. It is submitted that on the date of hearing, the counsel was hospitalized and therefore, the written submission was sen .....

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 view of the following facts and circumstances: (a) Service Tax on Goods Transport Operator Service was introduced with effect from 16.11.1997 vide Notification dated 41/97-ST dated 05.11.97. This service has been exempted with effect from 02.06.1998. During the intervening period, i.e. from 16.11.1997 to 01.06.1998, the user of the service has been made liable to discharge the service tax liability. As the Hon'ble Supreme Court struck down those provisions, the Government effected retros .....

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