TMI Blog2017 (9) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... against Revenue. - Central Excise Appeal No. 5 of 2016 - - - Dated:- 30-8-2017 - Hon'ble Sudhir Agarwal And Hon'ble Ravindra Nath Mishra-II, JJ. For the Appellant : Dipak Seth For the Respondent : Gopal Singh Bisht [G.S.Bisht] ORDER 1. Heard learned counsel for parties. 2. This appeal under Section 35G Central Excise Act, 1944 read with Section 83 Finance Act, 1994 has arisen from Final Order dated 16th September, 2015 passed by Customs Excise Service Tax Appellate Tribunal, 38, M.G. Marg, Civil Lines, Allahabad in Appeal No.ST/1354/2010, M/s Chotey Lal Radhey Shyam Vs. Commission, Central Excise Service Tax, Lucknow. 3. On 20th April, 2016, appeal was admitted on following substantial questions of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the final Order No.ST/A/684-687/2012 dated 06.11.2012 in case of M/s Martend Food Dehydrates Pvt. Ltd which was relied upon in this case holding that The argument that tax should not be demanded in situation where somebody else has paid tax on the taxable value of a service is not an argument that can be accepted normally and has itself referred to Board's Circulars? 4. We find that similar controversy came up before Tribunal, Principal Bench, New Delhi in Daya Shankar Kailash Chand Vs. Commissioner of C. EX. S. T., Lucknow, 2013 (30) S.T.R. 428. After considering judgment of Supreme Court in Idea Mobile Communication Ltd. [2011 (23) S.T.R. 433 (S.C.)], Tribunal passed following judgment:- We have seen the Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Chandra, JJ, vide judgment dated 25th July, 2013 dismissed appeal at admission stage passing following order:- Heard Mr.Rajesh Singh Chauhan, learned Counsel for the appellant. In nutshell, the case of the appellant is that M/s Daya Shanker Kailash Chandra/ respondent having Service Tax Registration under the category of 'Business Auxiliary Service' is a partnership firm which is providing the service on behalf of M/s Bharat Sanchar Nigam limited (BSNL), a company incorporated under the Companies Act, 1956 for providing services of promotion and marketing/ distribution of its various products. During the course of enquiry, it was observed that the respondent neither paid Service Tax amount to ₹ 6,87,387/- includin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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