New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (6) TMI 876 - MADRAS HIGH COURT

2016 (6) TMI 876 - MADRAS HIGH COURT - 2016 (340) E.L.T. 53 (Mad.) , 2016 (44) S.T.R. 576 (Mad.) - Maintainability of appeal before High Court - Classification of taxable service - Section 65A(2)(b) of Finance Act, 1994 - composite services bearing the essential characters of taxable service of Maintenance and Repair, Business Auxillary Services, Management Consultancy, Consulting Engineering Services and C & F Agents - Held that:- While adverting to the contentious issues raised and answered an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

JJ. For the Appellant : Mr. K. Mohana Murali For the Respondents : Mr. J. Shankar Ram, Mr. R. Venkatavaradan ORDER ( Judgment of the Court was made by S. Manikumar, J ) These Appeals have been filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, dated 21/5/2007. 2. The common substantial questions of law raised in these appeals are:- 1. Whether Tribunal, by recourse to the general meaning of the term Service and decisions rendered in the context of other le .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of Electricity as evident in the Power Purchase Agreement between the TNEB and ST-CMS and in extension of the Notification No.08/2005-ST dated 1/3/2005 amended by Notification No.19/2005-ST dated 1/3/2005, accordingly, exempting service tax on the Business Auxicillary Service of manufacture of goods on behalf of clients even for the Service Tax liable to be paid by the second respondent for the manufacture of electricity on behalf of ST-CMS for the period prior to 1/3/2005 3. Inviting the atten .....

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, among other things, to the determination of any question having a relation to the right of duty of excise or to the value of goods for purposes of assessment. He also submitted that in a matter involving duty, relatable to classification, the order of Customs, Excise and Service Tax Appellate Tribunal, Madras, cannot be challenged in High Court and that the revenue has to file an appeal directly to the Hon'ble Supreme Court, under Section 35-L of the Central Excise Act, 1944. Thus, the le .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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