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COMM. OF CENTRAL EXCISE VADODARA I Versus GUJARAT CONTAINER LTD

2016 (4) TMI 776 - GUJARAT HIGH COURT

Whether the Tribunal was justified in deleting the demand for service tax with interest on the premise that the show cause notice did not specify such demand - Goods Transport Operator Service - Held that:- merely because in the show cause notice no legal provision is cited or wrong provision is mentioned, by itself may not be the ground for invalidating the action of the authority, if the power for such action can be traced to another source. However, in the present case, we are concerned with .....

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h service tax with interest should not be recovered. The show cause notice was more in the nature of a fishing inquiry of the assessee's outstanding tax liability. It was perhaps because of this lacuna that the Commissioner in his revisional order had to be satisfied with directing the assessee to pay service tax on the gross amount of transport charges paid by them to the Goods Transport Operators. Therefore, the Tribunal was justified in deleting the service tax demand. - Appeal disposed of - .....

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ding service tax, the respondent was required to pay service tax on such services provided by it and also apply for registration. On the ground that by not paying the service tax and obtaining registration, the assessee had breached various provisions of the Finance Act, 1994, a show cause notice dated 1.2.1999 came to be issued calling upon the assessee to furnish quarterly returns and why penalty should not be imposed under sections 76, 77 and 81 of the Finance Act, 1994 and further why intere .....

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ng authority dropped the proceedings. By way of retrospective amendment however, the levy was saved despite the judgement of Supreme Court in case of M/s. Laghu Udyog Bharti & other (supra). The Commissioner of Customs acting as revisional authority, took up suo motu revision of these proceedings and by an order dated 21.1.2002 provided as under : I therefore, order that units listed in the Annexure to this order should pay the service tax on the gross amount of the transport charges paid by .....

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eal before the Tribunal. The Tribunal by the impugned judgement reversed the decision limited to the question of demand of service tax on the ground that in the show cause notice, there was no specific demand of any quantum of service tax and noticees were merely called upon to apply for registration and file returns. 5. In this context, while admitting the appeal, the Court framed the following substantial questions of law : 1) Whether in the facts and circumstances of the case, the learned Tri .....

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