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M/s LCL Logistix India Pvt. Ltd. Versus The Union of India And Others

2016 (4) TMI 934 - CALCUTTA HIGH COURT

Valuation - Whether freight component has been included in computing the service tax payable - Engaged in multi-modal transport operations - Avail of services from transporters including seafaring vessels - Held that:- prima facie, there appears to b .....

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by the concerned officer while assessing the service tax due. Accordingly, and without pronouncing finally on the merits or seeking to calculate the amount actually payable by the petitioner on account of service tax, the order impugned dated March .....

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law. - Appeal disposed of - WP No. 103 of 2016 - Dated:- 22-1-2016 - Sanjib Banerjee, J. For the Petitioner : Mr. Bharat Raichandani, Adv. Ms. Swapna Das, Adv For the Respondent : Mr. R Bharadwaj, Adv JUDGMENT The Court : The petitioner questions the .....

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the Central Excise Act, 1944. The petitioner claims to be engaged in multi-modal transport operations. The petitioner says that in course of rendering the services to the petitioner s clients, the petitioner is required to avail of services from tra .....

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eight component has also been included in computing the service tax payable by the petitioner. The quantum of the demand exceeds ₹ 27 crore and the petitioner says that the appellate remedy is not efficacious since the petitioner has to deposit .....

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ansporters should be excluded in assessing the service tax. Such aspect of the matter was not considered by the concerned officer while assessing the service tax due. Accordingly, and without pronouncing finally on the merits or seeking to calculate .....

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