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 →

A.S. Transport Versus Cestat, Chennai

2015 (7) TMI 1138 - MADRAS HIGH COURT

Period of limitation - Demand - cargo handling services - Section 65(23) of the Finance Act, 1994 for the period February, 2003 to April, 2004 - handling of iron and steel materials - Held that:- the grounds of appeal before the Tribunal has also not been made available in the typed set of papers so as to enable this Court to entertain the above plea of limitation raised before this Court. That being the case, we do not find any justification to entertain the appeal on the plea that merely becau .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nst the appellant holding that the activity performed by the appellant would fall squarely within the provisions of Section 65(23) of Chapter V of Finance Act, 1994, viz., ‘cargo handling services’. - Therefore, we find no error in the order of the adjudicating authority as confirmed by the appellate authority and further confirmed by the Tribunal. In the absence of material pleading before the competent authority, we are unable to countenance the argument advanced by the appellant in regard .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

grieved by the order of the Tribunal [2010 (17) S.T.R. 21 (Tribunal)] in dismissing the appeal filed by it, the appellant/assessee is before this Court by filing the present appeal. Though this Court, vide order dated 4-11-2009, admitted the appeal, however, no question of law has been framed. However, in view of the order that is proposed to be passed by this Court, it is not necessary to frame any question of law for consideration. 2. The facts, in a nutshell, are as hereunder :- The appe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

-7-2006, on the basis of intelligence, alleging that the appellant was rendering cargo handling services to M/s. SAIL in terms of Section 65(23) of the Finance Act, 1994 for the period February, 2003 to April, 2004. Reply was submitted by the appellant/assessee stating that the work executed by them was mere material handling and does not qualify as cargo handling services and further the appellant sought time for filing final objections. However, without considering the same, the adjudicating 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

s), was dismissed confirming the order passed by the adjudicating authority, against which the assessee preferred further appeal to the Tribunal. The Tribunal, considering Section 65(23) of Chapter V of the Finance Act, 1994, more specifically, the term cargo handling services , held that the activity undertaken by the assessee relates to cargo handling services and, accordingly, rejected the appeal filed by the assessee. Aggrieved by the said order, the present appeal is filed by the assessee. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ls under Section 65(23) of Chapter V of the Finance Act. Further, it is submitted that the assessee has not submitted any proof to show that the services rendered by the assessee were not related to cargo handling services. It is further submitted that the contention of the assessee that the entire proceedings is barred by limitation has to be rejected, as no such plea was taken by the assessee before the Tribunal and, therefore, the assessee is estopped from canvassing the said plea for the fir .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t under Section 65(23) of Chapter V of Finance Act, 1994. However, the main plea raised by the assessee before this Court is that entire proceedings is barred by limitation and, therefore, the appeal has to be allowed and the entire demand in terms of proviso to Section 73(1) of Chapter V of the Finance Act, 1994 has to be set aside. 9. Though such a plea is raised by the assessee before this Court, this Court is not inclined to enter into the controversy raised by the appellant/assessee as .....

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