Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s. Muthoot Finance Limited, Versus Union Of India

2016 (6) TMI 1126 - KERALA HIGH COURT

Levy of service tax - maintainability of writ petition - applicability of judgment in Paul Merchants Ltd. v. Commissioner of C.Ex., Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)]. - Held that:- Distinguishable features made out by the Commissioner is based on facts. - Paul Merchants case is required to be followed, if otherwise ratio is applicable. The appreciation of facts essentially required in this matter. The appropriate remedy, in this circumstances, is for the petitioner to redress a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

erchants case. - Decided against the petitioner. - WP(C). No. 17144 of 2015 (P) - Dated:- 9-6-2016 - MR. A. MUHAMED MUSTAQUE J. PETITIONER(S): BY ADV. SRI.JOSE JACOB. RESPONDENT(S): BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, SC. J U D G M E N T The petitioner impugns the order passed by the Commissioner of Central Excise and Customs by Ext.P9. 2. The petitioner has approached this Court invoking Article 226 of the Constitution on the grou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gnored by the Commissioner while deciding the issue relating to the petitioner's liability to pay service tax. This Court taking note of the ratio in Paul Merchants case held that, the adjudicating authority is bound to follow the decision of Larger Bench of appellate Tribunal. This Court also observed that, the Commissioner while passing the impugned order therein, failed to distinguish the case in hand from the ratio of Paul Merchants case. Therefore, it is held that unless a departure is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rated each of the distinctions in the impugned order. The learned counsel for the petitioner would urge that, the attempt of the Commissioner is only to bye pass facts and law on unfounded reasons without having any factual foundations on facts or law. It is submitted that, the impugned order is passed in derelictions of the directions of this Court in the judgment in W.P.(C).No.4616/2015. It is further submitted that, the petitioner is forced to resort to appellate remedy and they will be mulct .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version