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2015 (7) TMI 1138 - MADRAS HIGH COURT

2015 (7) TMI 1138 - MADRAS HIGH COURT - 2016 (42) S.T.R. 957 (Mad.) - 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 a .....

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appellate authority as also the Tribunal, have concurrently held against 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 .....

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r, for the Respondent. JUDGMENT [Judgment per : R. Sudhakar, J.]. - Aggrieved 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 conside .....

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aid Act. 3. The appellant was issued a show cause notice dated 20-7-2006, 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 .....

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assessee, aggrieved by the said order, before the Commissioner (Appeals), 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. Aggr .....

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endered by the appellant related to cargo handling, which squarely falls 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, therefo .....

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elates to activities undertaken by the assessee, which has been brought 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 incl .....

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